FACULTY OF COMMERCETHE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODACHOICE BASED CREDIT SYSTEM [CBCS] STRUCTUREBACHELOR OF COMMERCE [B.COM][GENERAL PROGRAMME: 120 CREDITS]THIRD YEAR B COM [T.Y.B.COM] SEMESTER-VCODESEMESTER-VICODE01 Financial Management CC 01 Personal Finance and InvestmentCC02 Business Law- I CC 02 Business Law- II CC03 Organizational Behaviour CC 03 Marketing Research CC04 International TradeCC 04 International FinanceCC05 CORE ELECTIVE [ SPECIAL GROUPS][ANY ONE]CODE05 CORE ELECTIVE [ SPECIAL GROUPS] [ANYONE]CODEDept. of Accounting & FinancialManagementCE Dept. of Accounting & FinancialManagementCESpecialization in:Accounting &AuditingAudit &AssurancesSpecialization in:Accounting &AuditingCompanyAuditSpecialization in:Accounting &FinanceCapitalMarketSpecialization in:Accounting &FinanceSecurityAnalysis &PortfolioManagementDept. of Banking & InsuranceCODEDept. of Banking & InsuranceCODESpecializationin: Banking &InsuranceFinancialMarket &ServicesCESpecialization in:Banking &InsuranceHealthInsuranceCEDept. of Business EconomicsCODEDept. of Business EconomicsCODESpecializationin: FinancialEconomicsFundamentalsof InvestmentanalysisCESpecialization in:Financial EconomicsBusiness

PortfolioAnalysisCESpecializationin: OpenEconomy &InternationalBusinessTrade Theoriesand Policies Specialization in:Open Economy &InternationalBusinessForeignExchangeMarkets:Theory &PracticeDept. of Commerce & BusinessManagementCODEDept. of Commerce & BusinessManagementCODESpecialization in : MarketingManagementInternationalMarketingCESpecialization in:MarketingManagementMarketingManagement :Case StudiesCESpecialization in : Human ResourceManagementOrganizationDevelopmentSpecialization in:Human ResourceManagementHumanResourceManagement: Case StudiesDept. of Cooperative Management&Rural StudiesCODEDept. of Cooperative Management&Rural StudiesCODESpecialization in:RuralEntrepreneurship& ManagementRuralFinancialInstitutionsCESpecialization in:RuralEntrepreneurship &ManagementMicroFinanceCE

Page 22FACULTY OF COMMERCETHE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODACHOICE BASED CREDIT SYSTEM [CBCS] STRUCTUREBACHELOR OF COMMERCE [B.COM][GENERAL PROGRAMME: 120 CREDITS]THIRD YEAR B COM [T.Y.B.COM]Dept. of Banking & InsuranceCODEDept. of Banking & InsuranceCODESpecializationin: Banking &Insurance

FinancialMarket &ServicesCESpecialization in:Banking &InsuranceHealthInsuranceCEDept. of Business EconomicsCODEDept. of Business EconomicsCODESpecializationin: FinancialEconomicsFundamentalsof InvestmentanalysisCESpecialization in:Financial EconomicsBusinessPortfolioAnalysisCESpecializationin: OpenEconomy &InternationalBusinessTrade Theoriesand Policies Specialization in:Open Economy &InternationalBusinessForeignExchangeMarkets:Theory &PracticeDept. of Commerce & BusinessManagementCODEDept. of Commerce & BusinessManagementCODESpecialization in : MarketingManagementInternationalMarketingCESpecialization in:MarketingManagementMarketingManagement :Case StudiesCESpecialization in : Human ResourceManagementOrganizationDevelopmentSpecialization in:Human ResourceManagementHumanResourceManagement: Case StudiesDept. of Cooperative Management&Rural StudiesCODEDept. of Cooperative Management&Rural StudiesCODESpecialization in:RuralEntrepreneurship& ManagementRuralFinancialInstitutionsCESpecialization in:

RuralEntrepreneurship &ManagementMicroFinanceCE06 OPEN ELECTIVE [ANY ONE]:06 OPEN ELECTIVE [ANY ONE]:Advanced AccountingOEFinancial Reporting/Financial MarketOEe- AccountingOEAccounting For Special EntitiesOEBanking Laws and PracticesOEInsurance Laws & RegulationsOEIndian Industries; Issues &ChallengesOEEconomics of HRDOEMarketing Communication &AdvertisingOESales Management & Sales Promotion OEStrategic Human ResourcesManagement OELabour LawsOERural Entrepreneurship andManagementOERural MarketingOE07INTERDISCIPLINARY ELECTIVE: [ANY ONE]CODE07 INTERDISCIPLINARY ELECTIVE: [ANY ONE]CODERetail Banking IEInsurance ProductsIEPublic FinanceIEEconomics of Infrastructure &Industrial FinanceIERural InstitutionsIERural Development Models IEEnglish for CompetitiveExaminations IEIntroduction to English LiteratureIEOperation Research TechniquesIEStatistics for Market AnalysisIEBusiness Maths-IIIIEBusiness Maths-IVIE[CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE,

OE-OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE]

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Page 33FACULTY OF COMMERCETHE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

DETAILED SYLLABUSTHIRD YEAR B COM- SEMESTER-VSEMESTER- V CORE COMPULSORYFINANCIAL MANAGEMENT(3 Credits, Total Hours: 45)Objective: To impart basic knowledge of Financial Management.UNIT-I 12 Hours Financial Management: Introduction, Core Concepts, Objectives- Finance Functions- Organization of Finance FunctionStatements of Financial Information and Financial Statements AnalysisUNIT-II 11 Hours Working Capital ManagementUNIT-III 11 Hours Capital Structure PlanningLeveragesUNIT –IV 11 Hours Cost of CapitalCapital BudgetingModes of Transaction: Classroom teaching including solving of practical problems supplemented by power pointpresentations.Activities: Discussion of Real CASE studies and Annual Reports, Expert Talks Reference Books:1. Financial Management- I. M. Pandey (Vikas Publishing House)2. Fundamentals of Financial Management-Prasanna Chandra (TMH)3. Financial Management-Ravi M. Kishore (Taxmann)4. Financial Management; An Introduction-Jim McMenamin (OUP)5. Corporate Finance – Theory and Practice ; Aswath Damodaran John Willey & SonsTHIRD YEAR B COM –SEMESTER- V CORE COMPULSORYBUSINESS LAWObjective:To provide basic knowledge of business laws with emphasis on their applications in business decision making.UNIT I: THE INDIAN CONTRACT ACT, 1872: 12 HoursObject of the Act - Nature of Contract- Offer and Acceptance – Consideration - Capacity to contract - Free Consent-Legality of objectUNIT II: THE INDIAN CONTRACT ACT, 1872 (CONTD.): 11 HoursVoid Agreements - Contingent Contracts- Performance of Contract- Discharge of Contract – Remedies for Breach ofContract - Quasi-ContractsUNIT III: THE INDIAN CONTRACT ACT, 1872 (CONTD.): CONTRACTS: 11 HoursSpecial ContractsIndemnity and GuaranteeBailment and PledgeContract of AgencyUNIT IV THE SALE OF GOODS ACT, 1930: 11 HoursObject of the ActFormation of Contract of Sale - Subject-matter of Contract of Sale - The Price and Stipulations as to Time•Conditions and Warranties - Caveat Emptor•Transfer of Property•Performance of Contract•Rights of an unpaid SellerSuggested Readings:1. Elements of Mercantile Law by N.D. Kapoor, 33rd Ed., 2012 (Sultan Chand & Sons)2.Business Law, by R K Bangia3. Business Law, by M C Kucchal

Page 44THIRD YEAR B COM –SEMESTER- V CORE COMPULSORYORGANIZATIONAL BEHAVIOUR (OB):

Note: (i) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES:•To impart the students with the basic conceptual and practical foundations of behavioural aspects ofemployees in real life organizations;•To develop managerial skills for decision-making on various behavioural aspects of employees in real lifeorganizations;•To enable students to face the challenges imposed by the Employees’ needs and expectations from theorganization;•To understand potentials of employees in real life organizations in the Globalized Business Environmentand to analyze its implications on current HRM practices in the organizations;•To provide students an understanding on the conceptual applications of behavioural aspects of employeesin real life organizations.UNIT-I: FOUNDATIONS OF OB: 12 HoursDefinition-Need and Importance of Organizational Behaviour [OB]-Nature and scope - Framework of OB- OrganizationalBehaviour ModelsUNIT-II: THE INDIVIDUAL BEHAVIOUR: 11 HoursFoundations of Individual Behaviour [Personality, Perceptions & Individual Decision Making- Values, Attitudes & JobSatisfaction]UNIT-III: THE GROUP BEHAVIOUR: 11 HoursFoundations of Group Behaviour [Group Dynamics-Communications & Group Decision Making Leadership-Power &Politics-Conflict &Inter-Group Behaviour]UNIT-IV: HORIZONS FOR ORGANIZATIONAL BEHAVIOUR: 11 HoursOrganization Culture-Work Stress-Organizational Development-Foundations of Organizational ChangeTEACHING METHODS:Depending on the objectives of the course following teaching methods will be used:•For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.•Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.•Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:•To ask students to submit study paper by students on any of the topic of the course; ClassroomPresentations on the topics of the course by students using varying Audio-Visual tools to facilitateaccomplishment of the objectives of the course;•To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing ofmanagement skills aimed at providing the real life situations; to Plan Students’ Presentations to help thembuild managerial skills; •To ask students to conduct small field surveys;•To assign small Group Projects considering contents and the objectives of the course.Reference Books:1) Stephen P. Robbins (2001) 9th Edition; Organizational Behavior, Prentice Hall of India.2) Hellriegel, Slocum and Woodman (2001) 9th Edition; Organizational Behavior, South-Western, ThomsonLearning.3) Luthans Fred - Organizational Behavior –Int. Edition McGraw Hill-10th Edition.4) Aswathappa K. (2009) 8th Edition; Organizational Behavior; Himalaya Publications.5) Subba Rao, P. (2010); Organizational Behaviour; Himalaya Publishing House Pvt. Ltd.6) K. Ashwathappa (2010); 9th Edition; Organizational Behaviour; Himalaya Publishing House Pvt. Ltd.

Page 55THIRD YEAR B COM –SEMESTER- V CORE COMPULSORYINTERNATIONAL TRADEOBJECTIVE OF THE SUBJECT: To develop an understanding of underlying concepts, strategies and issues in internationaltrade.UNIT I: THEORIES OF INTERNATIONAL TRADE 12 HoursSignificance of International Trade- Distinction of Internal and External TradeClassical Theories of International Trade- Doctrine of Reciprocal Demand- Offer Curve AnalysisUNIT II: THEORY AND TERMS OF TRADE 11 HoursHeckscher- Ohlin Theories, New Trade Theory of Krugman, Terms of Trade- Concepts, Factors affecting Terms of TradeUNIT III: TRADE POLICIES AND GAINS FROM TRADE 11 HoursGains from Trade, Measurement, Nature and Sources of Gains, Factors Determining Size of Gains, Obstacles to Trade andTrade Restrictions, Free Trade v/s Protection, Economic and Non-Economic Arguments, Role of Protection in Developing

Economy.UNIT IV: ECONOMIC INTEGRATION 11 HoursForms and Rationale of Economic Integration, Pure Theory of Custom UnionEEC: Nature and Impact, WTO: Meaning, Structure, Objectives and FunctionsGlobalizationReference books:1)D. M. Mithani: Introduction to International Economics2)H. G. Mannur: International Economics3)Francis Cherunilam: International Economics4)M. C. Vaish and Sudaman Singh: International EconomicsTHIRD YEAR B COM –SEMESTER- V CORE ELECTIVE [FOR GROUP: A –ACCOUNTING & AUDITING - SPECIAL PAPER-III]AUDIT & ASSURANCES(3 Credits, Total Hours: 45)Objective: To have a fundamental and basic knowledge in the field of Audit.UNIT-I: 12Hours Principles of Auditing (with reference to SA) Definition- An overview of Auditing & Assurance Standards (SA) - Objects(with reference to SA) - Advantages and different classes of Audit- Qualities of a Good AuditorUNIT-II: 11 HoursPreparation before commencement of Audit, Audit Programme (with reference to SA) - Audit Notebook- Audit Files-Working papers (with reference to SA)UNIT-III 11 Hours Internal Check, Internal Control (with reference to SA) and Internal AuditSpecial Audit Techniques: Analytical Procedures (with reference to SA) - Types of sampling, Test check system of Audit(with reference to SA)UNIT-IV 11 Hours Meaning and Object of Vouching (with reference to SA) - Vouching of various types of transactionsMeaning of Verification and Valuation -Verification and Valuation Principles - Verification and Valuation of Assets andVerification of Liabilities- Contemporary issues on AuditingModes of Transaction: Classroom teaching including solving of practical issues supplemented by power pointpresentations.Activities: Discussion of Real CASE studies and Annual Reports, Expert TalksNote: Amendment/s or replacement in the Auditing Standards and Relevant Acts and Rules would be considered asa part of the syllabus.Reference Books:1) Auditing and Assurance – Aruna Jha (Taxmann)2) Auditing – Principles and Practice – Ravindra Kumar Virendra Sharma (PHI)3) Principles and Practice of Auditing – P.G. Saxena (Himalaya Publishing House)4) Practical Auditing – B.N. Tandon (S.Chand & Co.Ltd.)5) Auditing Principles and Practice – S.D. Sharma (Taxmann)6) Student Guide to Auditing Standards – D.S. Rawat (Taxmann)7) Study Material of Institute of Chartered Accountants of India.

Page 66THIRD YEAR B COM –SEMESTER- V CORE ELECTIVE[FOR GROUP B –ACCOUNTING & FINANCE- SPECIAL PAPER: III] CAPITAL MARKET(3 Credits, Total Hours: 45)Objective: To provide basic and practical knowledge of the activities of the Indian Capital Market.UNIT – I: CAPITAL MARKET: AN INTRODUCTION 12 Hours Overview of Indian Financial System - Capital Market: Functions, Classification, Participants and Products, Institutions:Regulators, Exchanges, Depositories and Banking Institutions - Sources of Market Information - Regulatory Framework.UNIT – II: PRIMARY & SECONDARY EQUITY MARKET 11 HoursEquity Shares - DIP Guidelines 2000 - Public Issue ( Fixed Price & Book Building ) –IPO Grading, Merchant Banking - OnlineIPOs – ‘Demat’ & ‘Remat’ - Key Contents of Prospectus and Composite Share Application / Bidding Form - How to applyusing Share Application Form ? - Rights Issue – Preferential Allotment - Other Regulations. Stock Exchanges (NSE and BSE) - Listing – Trading and Settlement – Trading Rules - KYC - Contract Note – Market Quotations& Indices (Sensex and Nifty50) - Circuit Filters – Investor Protection Fund –Transaction Costs – Risk Management – MarketGrievances and Arbitration Mechanism - Understanding the Corporate Data Bank from investors’ magazines / economicdailies UNIT – III: DEBT AND DERIVATIVE MARKETS: BASICS 11 Hours Corporate Debt Market – Government Securities Market – Credit Rating - RegulationsDerivatives : Definition – Products – Participants and Functions – Trading Mechanism – Contract Specifications – Clearing &Settlement – Types of Derivatives – Futures and Options : Features, Differences - Futures and Options on Individual Stock andIndices – How Option works - Call and Put Options - Payoffs - Market Data : Turnover, Open Interest etc. UNIT – IV: Mutual Funds 11 HoursConcept - Types of Schemes / Funds – Special Funds such as Exchange Traded Funds, Fund of Funds, Commodity Funds -Fund Structure and Constituents - Regulations on the Investments of a Mutual Fund – Role of Fund Manager - Key Financial

NumbersModes of Transaction: Class-room Interaction supplemented by power point presentations and stock market visit.Activities: Discussion of Real CASE studies and Annual Reports, Expert Talks, Reading the Financial News PapersSuggested Readings:1) Investment Analysis & Portfolio Management - Prasanna Chandra ( TMH )2) Study Material on Securities Market (Basic) Module ( NCFM - NSE)3) Study Material on Financial Markets : A Beginner’s Module (NCFM - NSE)4) Financial Institutions and Markets - L. M. Bhole ( TMH )5) Security Analysis & Portfolio Management - Dhanesh Khatri (Macmillan)6) Indian Capital Market - Dr. V.A. Avadhani (Himalaya)7) Capital Market : The Indian Financial Scene - N. Gopalsamy (MacMillan)THIRD YEAR B COM –SEMESTER- VCORE ELECTIVEFINANCIAL MARKETS AND SERVICES [PAPER V]OBJECTIVES: Objective of this paper is to provide students broad framework of financial markets, various instruments,financial services and innovations & its regulatory arrangements.UNIT – I: INDIAN FINANCIAL MARKET- Money Market: 12 HoursStructure, Institution and Operating Mechanism- Role in Economic Development -Money Market -Need, Features,Instruments and Measures to Strengthen the Money Market, Money Market Mutual Funds- Recommendations of VariousCommittee like Vaghul Working Group, Basu Task ForceUNIT – II: INDIAN FINANCIAL MARKET-Capital Market:11 HoursOrganizational Differences & Functions of NIM and Stock Exchanges -Methods of Floating new issues in Capital Market-Capital Market Instruments – Types and Features of Shares & Debentures - Establishment of SEBI and SEBI Regulations,Guidelines & Capital Market reforms - Working of various Stock Exchanges- BSE, NSE & OTCEI, NASDAQ- Recent Trends &Stock indicesUNIT – III: FINANCIAL SERVICES: 11 HoursImportance and Role of Financial Services in Economic Development- Regulations of Financial Services- Features of IdealFinancial Services- Credit Rating- Meaning need for Credit Rating – Benefit to Investors, Brokers and Banks. Limitations,Profile of various accredited Credit Rating Agencies- SMERA and its Role

Page 77UNIT-IV: FINANCIAL INNOVATIONS: 11 Hours General introduction to Depository Services, Mutual funds, Credit and Debit cards, Leasing and Hire purchase, Venturecapital, Merchant banking, Micro financing, Bank Mergers, Takeovers & Amalgamations Current issues and challenges in financial markets in India.Mode of Transaction: Primarily lecture method using audio-visual aids.Selected Reference Reading:1) Dr. G Ramesh Babu.Indian Financial System. Published by Himalaya Publishing House.2) P N Varshney & D K Mittal Indian Financial System Published by Sultan Chand & sons.3) S P Singh & S Singh .Financial Analysis for Bank Lending in liberalized economy. Published By Himalaya Publishing House.4) H R Machiraju Indian Financial System Published by Vikas Publishing House Pvt. Ltd.5) V A Avdhani Marketing of Financial Services Published by Himalaya Publishing House.6) Bharati V Pathak. Indian Financial System Published by Pearson Education (Singapore) Pvt. Ltd.7) M Y Khan. Indian Financial System by Tata McGraw-Hill Publishing Company Limited.THIRD YEAR B COM –SEMESTER- V CORE ELECTIVE GROUP-A. SPECIALISATION IN FINANCIAL ECONOMICSFUNDAMENTALS OF INVESTMENT ANALYSISOBJECTIVE OF THE COURSE: To provide an understanding and analytical tools in the area of investment analysis.UNIT 1: INTRODUCTION AND CONCEPTUAL ANALYSIS 12 HoursTheories on investmentTheories of Interest RatesTerm Structure and Determinants of Interest RatesInterest Rates; Features, Trends and PoliciesUNIT 2: ALLOCATING RESOURCE OVER TIME 11 HoursCompounding, Discounting and Present ValueAlternative Discounted Cash Flow Decision RulesMultiple Cash FlowsAnnuities and Perpetual AnnuitiesUNIT 3: ANALYSIS OF INVESTMENT PROJECTS 11 HoursThe Nature of Project AnalysisThe Net Present value Investment RuleEstimating a Project’s Cash FlowRanking mutually Exclusive ProjectsUNIT 4: FINANCIAL STRUCTURE OF THE FIRM 11 HoursInternal versus External FinancingEquity FinancingDebt FinancingDealing with Conflicts of InterestFinancing Decisions in PracticeReferences:1) Zvi Bodie, Robert C. Merton, David L. Cleeton: Financial Economics, Pearson Education, Second Edition, 2011.2) L.M. Bhole: Financial Markets and Institutions, Tata McGraw Hill Education Pvt. Ltd., New Delhi, Fifth Edition.3) Stephen F. Leroy and Jan Werner: Principles of Financial Economics, Cambridge University Press.

4) Robert A. Haugen: Modern Investment Theory, Prentice – Hall of India, New Delhi, Fifth Edition.THIRD YEAR B COM –SEMESTER- V CORE ELECTIVEGROUP-B. SPECIALISATION IN OPEN ECONOMY AND INTERNATIONAL BUSINESSTRADE THEORIES AND POLICIESOBJECTIVE OF THE COURSE: To provide special emphasis on trade related issues at both theoretical and policy making levels.UNIT 1: INTRODUCTION TO THEORIES 12 HoursRationale and Importance of Foreign Trade, Realist Perspective, Basic Tenets of the Realist Analysis, DifferentPerspectives in Realisms

Page 88UNIT 2: LIBERAL AND STRUCTURALIST’S THEORIES 11 HoursBasic Framework, Various forms of Liberal and Structuralist’s Theories- North-South relations under variousPerspectives, Business Conflict ModelUNIT 3: EXPORT PROMOTION AND IMPORT SUBSTITUTION 11 HoursImport Substitution – Meaning, Rationale, Hurdles and Arguments Against Import Substitution, Precondition forSuccessExport Promotion – Rationale, Importance and Promotion Strategies, Institutional Support for Export PromotionUNIT 4: CURRENT POLICIES AND OTHER ISSUES 11 HoursExport Import Policies since Liberalizations: Objectives, Various Features, Amendments, Highlights some ExportIndustries; Export Finance and Logistic Support for Exports; State Trading; Export Procedure and DocumentationReferences:1) Theodore H. Cohn: Global Political Economy: Theory and Practice, Pearson Education, 2009.2) H. L. Bhatia: International Economics, Vikas Publication, 2008.3) M. K. Bhat: International trade and Financial Environment, Ane books Pvt. Ltd. 2009.4) Francis Cherunilam: International Trade and Management, Himalaya Publishing House, 2011.THIRD YEAR B COM –SEMESTER- V CORE ELECTIVEINTERNATIONAL MARKETING: (IM):[Total Hours: 45]Note: (i) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES:Several reasons have compelled companies to go international like saturated domestic market, possibility of higherprofitability in international markets, opportunity in terms of huge potential, risk reduction, competition from overseascompanies in local markets, etc. The purpose of this course is:•To educate students to meet international challenges and to make the student understand the fundamentalprinciples/ theoretical framework associated with international activities.UNIT-I:INTERNATIONAL MARKETING: NATURE PROCESS AND BENEFITS AND ENVIRONMENT: 12 HoursDefinition, Process of Internationalization, Benefits, Trade Theories, marketing barriers-tariff and non-tariff Barriers,Organization and control for International MarketingUNIT-II: INTERNATIONAL MARKETING AND WORLD ENVIRONMENT: 11 HoursPolitical Factors-legal Factors-Cultural Factors-Technological Factors-Regional Trade Areas (RTAs) and it’s implication forInternational Marketers-Research in International Marketing- Consumer Behavior-Psychological and Social Aspects-Marketing Research and Information System-Market Entry StrategiesUNIT-III: INTERNATIONAL MARKETING MIX DECISIONS: 11 HoursProduct Strategies-Branding & Packaging Decisions-Pricing Strategies-Sales Promotion and Advertising Strategies-Distribution and Logistics-Documentation in International TradeUNIT-IV: FINANCIAL DECISIONS IN INTERNATIONAL MARKET: 11 HoursSources of Finance-Financial Institution/Govt. Agencies-World Bank, IMF, WTO, ECGC, IFC etc., Currencies &ForeignExchange Market-Exchange Rate SystemTEACHING METHODS:Depending on the objectives of the course following teaching methods will be used:•For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.•Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.•Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:•To ask students to submit study paper by students on any of the topic of the course;•Classroom Presentations on the topics of the course by students using varying Audio-Visual tools to facilitateaccomplishment of the objectives of the course;•To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing ofmanagement skills aimed at providing the real life situations;

•To Plan Students’ Presentations to help them build managerial skills; •To assign small Group Projects considering contents and the objectives of the course;

Page 99•To ask students to conduct small field surveys; •To sharpen the analytical skill of the students various pedagogical tools viz., Management Games, Role Play,Case studies, In-Basket Method will be used.Reference Books:1) Paul, Justine (2008) 2nd Edition; Business Environment: Text & Cases; Tata McGraw- Hill.2) Cherunilam Francis (2006); International Business Environment; Himalaya Publishing House.3) Rakesh Mohan Joshi; International Marketing Management; Oxford.4) P K Vasudeva; International Marketing; Excel.5) Mithani D.M. (2005); International Economics; Tata McGraw Hill.6) Rakesh Mohan (2005); International Marketing; Oxford University Press.7) Justin Paul and Rajiv Aserkar (2008); Export Import Management; Oxford University Press.THIRD YEAR B COM –SEMESTER- VCORE ELECTIVEORGANIZATIONAL DEVELOPMENT: (OD)[Total Hours: 45]Note: (i) All units shall carry equal weightage.(ii) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES:•To provide students’ an overall view of the relations amongst the employees, employers and the other interestgroups involved in management;•To build an understanding amongst students on the legal aspects governing the HR and OrganizationalDevelopment issues;•To provide the broad outlook of the development of any organization and the factors affecting, concerns andtrends to the students governing the HR and Organizational Development issues;•To impart the students with the basic conceptual and practical foundations of Organizational aspects of real lifeorganizations;•To provide students an understanding on the conceptual applications of the HR and Organizational Developmentissues.UNIT – I: INTRODUCTION TO ORGANIZATION DEVELOPMENT [OD]: 12 HoursAn Introduction: Meaning –Definition-History & Underlying Values in Organization Development- Theory & Practice ofOrganization Development-Process of Organization DevelopmentUNIT – II: PERSONAL, INTERPERSONAL & GROUP PROCESS INTERVENTIONS IN OD: 11 HoursProcess Consultation Interventions-Sensitivity Training-Transactional Analysis-Life & Career Planning Intervention-ThirdParty Peacemaking InterventionUNIT – III: TEAM AND STRUCTURAL INTERVENTIONS IN OD: 11 HoursTeam Building Intervention-Role Analysis Technique Interventions-A Role Negotiation Technique-Survey Feedback-QualityCircles-MBOUNIT – IV: CONTEMPORARY ISSUES IN OD: 11 HoursOD & Diversity Management; Research on OD; Power & Politics in OD; Future of ODTEACHING METHODS:Depending on the objectives of the course following teaching methods will be used:➢ For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.➢ Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.➢ Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:•To ask students to submit study paper by students on any of the topic of the course;•Classroom Presentations on the topics of the course by students using varying Audio-Visual tools to facilitateaccomplishment of the objectives of the course;•To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing ofmanagement skills aimed at providing the real life situations;•To Plan Students’ Presentations to help them build managerial skills; •To assign small Group Projects considering contents and the objectives of the course;•To ask students to conduct small field surveys; •To make students for submitting Reports & making presentations of it in class room;

Page 1010•To sharpen the analytical skill of the students various pedagogical tools viz., Management Games, RolePlay, Case studies, In-Basket Method will be used;•To Plan Debate Competitions, Elocutions Competitions, Visualization Games etc.Reference Books:1) French. W., Bell C. Jr., (2007), Organization Development. Behavioral Science Interventions for OrganizationalDevelopment, Prentice Hall of India.2) Bhattacharya, B.K. (2009); Organizational Systems, Design, Structure and Management; Himalaya PublishingHouse Pvt. Ltd.3) Pattanayak & Ravi Shankar (2000); Organizational Development Skills for Competitive Edge; Himalaya PublishingHouse Pvt. Ltd.4) Pattanayak & Ravi Shankar (2000); Organizational Development Skills for Competitive Edge; Himalaya PublishingHouse Pvt. Ltd.THIRD YEAR B COM –SEMESTER- V CORE ELECTIVESPECIALIZATION IN: RURAL ENTREPRENEURSHIP & MANAGEMENTRURAL FINANCIAL INSTITUTIONS03 Credits & Total Hours: 45Course Objective: To impart knowledge about the importance, need and sources of rural credit.UNIT - INeed and Importance of Rural Finance, Sources of Rural Credit, Defects of Non-Institutional Credit, Salient Features andCharacteristics of Rural Finance, Institutional arrangement for rural credit in India - Multi Agency ApproachUNIT – IIThe Role and Functions of Reserve Bank of India [RBI], National Bank for Agriculture and Rural Development [NABARD] andSmall Industries Development Bank of India [SIDBI] in Rural Credit UNIT – IIIRole of Commercial Banks in Agriculture Credit - Social control over Commercial Banks, Lead Bank Scheme, Service AreaApproach, Problems of Commercial Banks in Rural Credit; GrameenVikas KendraUNIT – IVRegional Rural Banks - Objectives, Functions, Capital, Management, and Progress, Committees on RRBs, Problems of RRBsand Recent policy changes relating to RRBs; Rural credit cooperatives – Structure, Functions, Working, Problems & RecentTrendsReferences Books:1) Desai S.S.M: Agriculture and Rural Banking in India 2) Hajela. T.N.: Principles, Problems and Practice of Cooperation3) RuddarDatt and KPM Sundharam: Indian Economy Development in India.THIRD YEAR B COM –SEMESTER- V OPEN ELECTIVE ADVANCED ACCOUNTING(3 Credits, Total Hours: 45)Objective: To impart working knowledge of accounting as applicable to corporate entities. UNIT I 12 Hour Accountingfor Amalgamation: Meaning- Types of Amalgamation-Legal provisions- Accounting Treatment as per Relevant AccountingStandardReconstruction of Companies: External Reconstruction - Internal Reconstruction-Legal provisions UNIT II 11 HoursHolding Company Accounts (with one subsidiary company) Preparation and presentation of Consolidated Profit & Loss Account and Balance Sheet as per relevant AccountingStandardUNIT III 11 Hours Accounts of BankingCompanies: Legal Provisions relating to Final Account of Banking Companies- Disclosure of Accounting Policies- PrescribedFormat of Profit & Loss a/c and Balance Sheet- Norms of Income recognition- NPAs- Asset Classification- ProvisioningNorms-Capital Adequacy Norms Accounting for Foreign Currency Transactions – as per relevant Accounting Standard UNIT IV 11 Hours Accounts of Insurance Companies: Meaning- Life Insurance – General Insurance- Terminology- Statutory FinancialStatements of Life and General Insurance Business as per prescribed Formats (IRDA)Accounting for Intangible Assets- as per relevant Accounting Standard

Page 1111Modes of Transaction: Classroom interaction including solving of practical problems supplemented by power pointpresentations.Activities: Discussion of Real CASE studies and Annual Reports, Expert TalksReferences:1) Advanced Accounting by Dr. S.N.Maheshwari-Vikas publishing House2) Advanced Accounting by Ashok Sehgal- Taxman Publication3) Advanced Accounting by M.C.Shukla and T.S.Grewal – Sultan Chand Publication4) Modern Accounting by Hanif and Mukherjee- Tata McGrawHill Publication5) Advanced Accounting by R.L.Gupta and M. Radhaswamy – S.Chand Publication6) Students Guide to Accounting Standards- By D.S.Rawat- Taxman Publication7) Relevant study material issued by ICAI, ICWAI and ICSI.8) Introduction to IFRS by Dr.T.P.Ghosh- Taxman publicationTHIRD YEAR B COM –SEMESTER- VOPEN ELECTIVEE-ACCOUNTING

(3 Credits, Total Hours: 45)Objective: To enable students to have working knowledge of prevailing IT environment and to provide practical exposure to Computerized Accounting.UNIT-I: THEORY AND PRACTICAL 12 Hours Introductionto Computers and Information Technology : Information processing tools- Operating System- Basic concepts of Operatingsystem and its functions- Introduction to MS Office Tools- Communication Technology- Content Technology.UNIT -II: THEORY AND PRACTICAL 11 Hours An Overview of Computerized Accounting SystemMasters: Concept of Grouping of Accounts (Creation of Accounts Master- Creation of Ledger- Cost –Group-Budgets-Voucher and Inventory – Creation of Inventory Master- Stock Item- Unit Measurement) .Transactions: Accounts Voucher Entry- Contra- Receipt-Journal- debit and credit notes- Sales, Purchase, etc. InventoryVoucher Entry- Types- Delivery Challan- Goods Receipt Note- Sales and Purchase Returns- Invoice- Stock Transfer, etc.UNIT-III: THEORY AND PRACTICAL 11 HoursAccounting Reports-Bank Reconciliation Statement- Adjusting Entries- Rectification entries-Trial Balance- Profit & LossAccount- Balance Sheet - Stock Statement – Account Books- Cash and Bank Books- Ledger Summaries- Bills Receivableand Payable Statements- Statutory Reports- Inventory Reports – Stock Summaries- Group Summaries – Order Books andSummary-Order Status – Sales Order Summary- Purchase Order Summary- Printing – Reports on Printer- Reports to FileUNIT –IV: THEORY AND PRACTICAL 11 Hours Computer Software in AccountingE-Filing Modes of Transaction: Classroom interaction including solving of practical problems supplemented by power pointpresentations and Practical training on ComputersActivities: Discussion of Real CASE studies and Annual Reports, Expert TalksNote:The practical examination will be conducted by an internal Examiner and External Examiner jointly. The paper will be of 100 marks consisting of theory and practical.References:1) Computers Fundamentals (paperback) By O.P.Nagpal (S.Chand and Co.)2) Computer Fundamentals (Information Technology) By Pradeep K. Sinh (Paper back)3) Computer Fundamentals By Anita Goel (Pearson Education India)4) Implementing Tally By K.K.Nidhani.5) Financial Accounting using Tally By Namrata Agarwal (Dream Tech Publishers).

Page 1212THIRD YEAR B COM –SEMESTER- V OPEN ELECTIVEBANKING LAWS AND PRACTICES [PAPER VI]OBJECTIVES: To provide students the general understanding of banker & customer relationships, various importantlegislations and decided cases and their impact upon the banking business in general. At the end of the course Studentstherefore, must be fairly get acquainted with the legal aspects having a bearing on banking business and transactions, boththeory & practices.UNIT-I: RELATIONSHIP BETWEEN BANKER AND CUSTOMER: 12 HoursDefinition & Meaning of Banker and Customer- General and Special Features of Banker-Customer Relationships, TheirRights and Duties- Bank Procedures and Practices in Opening, Operations and Closure of Various types of Domestic & NRIDeposit Accounts- Nomination Facilities- Insurance of Bank Deposits- Legal Aspects of Entries in the Passbook/AccountStatementUNIT-II: DIFFERENT TYPES OF BANK CUSTOMERS: 11 HoursMinor, Illiterate Person, Blind Person, Married Women, Lunatic Person, Joint Account Holders, Partnership Firm, JointHindu Family, Firms, Clubs, Societies, Joint Stock Company, Unincorporated Associations, Trusts-Steps to be taken by aBank on Customer’s Death, Lunacy, Bankruptcy, Winding Up Or in Case of Garnishee OrdersUNIT-III NEGOTIABLE INSTRUMENT ACT: 11 HoursMain Provisions and Definitions, Features, Types, Parties: Their Rights and Duties- Crossing, Endorsements, Payments andCollection of Cheques- Statutory Protections, Precautions and Duties of Banker, Negligence and Cases Where BankerMust Refuse Payment, Forged Instruments- Bouncing of Cheques and its ImplicationsUNIT-IV PRACTICAL ISSUES IN BANKING 11 HoursCurrent Developments and Case Studies relating to Banker Customer Relationship, Different types of Bank Customers,Negotiable Instruments and Remittance services.Current issues and practical problems in banking laws and practices.Mode of Transaction: Primarily lecture method using audio-visual aids.Selected Reference Readings:1)P N Varshney Banking Law & Practice. Published by Sultan Chand & Sons.2)Gordan & Natarajan, Banking Theory, Law & Practice. Published by Himalaya Publishing House.3)P K Srivastava. Banking Theory & Practices. Published by Himalaya Publishing House4)Indian Institute of Banking. Legal Aspects of Banking Operations & Finance Published by Macmillan India Ltd;New Delhi.5)H L Bedi and V K Hardikar. Practical Banking Advances. Published by UBS Publishers; 6)M L Tannan. Banking Law and Practice in India Published by India Law House, New Delhi.

7)The Indian Institute of Bankers. Laws and Practice Relating to Banking Published by Macmillan India Ltd; NewDelhi.THIRD YEAR B COM –SEMESTER- V OPEN ELECTIVE INDIAN INDUSTRIES: ISSUES AND CHALLENGESOBJECTIVE OF THE COURSE: To impart adequate knowledge to the students for the understanding of the structure,performance, issues and challenges of the Indian industries, UNIT I: ROLE AND STRUCTURE OF INDIAN INDUSTRIES 12 HoursRole of Industries in the Development Process-An overview of the India’s Industrial Progress-General Classification ofIndustries: cottage and tiny industries, small and medium industries, large scale industries- Use based classification: Basicgoods, Intermediate goods, Capital goods and Consumer goods industries- Organized and Unorganized sector –Infrastructure Industries-Role and Importance of Public and Private sectors IndustriesUNIT II: PERFORMANCE OF INDIAN INDUSTRIES 11 HoursCauses for Industrial Backwardness in India-Production and Employment Scenario in All Industries, Growth andPerformance of SME Industries- Meaning and Definitions of Unorganized Sector -Size and Employment in UnorganizedSector Importance and Problems of Unorganized Sector, Public Sector Industries- Objectives, Performance And LimitationsUNIT-III: ISSUES AND PROBLEMS OF INDIAN INDUSTRIES 11 HoursShare of Public and Private Sectors In National Income and Employment-Public Sector Industries- Objectives, Performanceand Limitations - Importance of Productivity In Competitive Environment- Factors Affecting Productivity, MeasuresRequired For Improving Productivity.- Growth, Performance, Competitiveness and Problems of Private Sector Industries -Problems Of Industrial Finance

Page 1313UNIT - IV: GOVERNMENT REGULATION OF INDUSTRY 11 HoursOverview of the Industrial Development Strategy before Reforms - Industrial Policy of 1991 and Liberalization- The LegalFramework of Industrial Regulation in India - the Industrial Regulation Acts, Industrial Disputes Act 1947- Definition of Lay-off & Retrenchment - Special provisions relating to Lay-off, Retrenchment & Closure, Labour legislation wage policy.Reference Readings:R.P. Bertha: Industrial Economics, New age International (P) Ltd.Francis Cherunilam: Industrial Economics, Himalaya Publishing HouseS.S.M. Desai: Industrial Economy of India Himalaya Publishing HouseS.C. Kuchhal: Industrial Economy of India.THIRD YEAR B COM –SEMESTER- V OPEN ELECTIVEMARKETING COMMUNICATION AND ADVERTISING MANAGEMENT (MCAM):[Total Hours: 45]Note: (i) All units shall carry equal weightage.(ii) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES: The objective is to enable students to build a sound theoretical and practical understanding of theformulation of promotional strategy and the management of the marketing communication process; to develop anunderstanding of the economic and creative justifications for marketing communications and to be sensitive in theformulation and the implementation of marketing communications strategy.UNIT – I: INTEGRATED MARKETING COMMUNICATION (IMC): AN OVERVIEW: 12 HoursIntegrated Marketing Communication (IMC) [Concept-Elements-Process-Evaluation of IMC], Communication ResponseModels-Advertising & Strategic Marketing Planning-Advertising Planning ProcessUNIT II: ADVERTISING AGENCY & COPY: 11 HoursAdvertising Agency [Types-Functions-Structure-Agency - Client Relationship], Creativity in Advertising [Creative Thinking-Process-Creative Theories]-Advertising Copy [Components -In Brief]-Advertising Appeals and StylesUNIT III: MEDIA DECISIONS & ADVERTRISING APPROPRIATIONS: 11 HoursMedia decisions [Media Planning-Types-Features-Suitability-Scheduling-Trends & Challenges in Media Decisions],Advertising Budget [Methods and Implications]UNIT IV: EVALUATING ADVERTISING EFFECTIVENESS & RESEARCH: 11 HoursEvaluating Advertising Effectiveness [Methods in brief], Advertising Research, Contemporary issues in Advertising [In Brief]TEACHING METHODS:Depending on the objectives of the course following teaching methods will be used:•For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.•Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.•Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:•To ask students to submit study paper by students on any of the topic of the course;•Classroom Presentations on the topics of the course by students using varying Audio-Visual tools to facilitateaccomplishment of the objectives of the course;•To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing of managementskills aimed at providing the real life situations;•

To Plan Students’ Presentations to help them build managerial skills;•To assign small Group Projects considering contents and the objectives of the course;•To ask students to conduct small field surveys;•To make students for submitting Reports & making presentations of it in class room; •To sharpen the analytical skill of the students various pedagogical tools viz., Management Games, Role Play,Case studies, In-Basket Method will be used;•To Plan Debate Competitions, Elocutions Competitions, Visualization Games etc.Reference Books:1) George Belch, Michael Belch, Keyur Purani (2009) 7th Edition; Advertising and Promotion: An IntegratedMarketing Communications Perspective; McGraw Hill.2) Chunawala (2005): Advertising Management, Himalaya Publishing House.3) David Aakar, Batra R Myers J.G; Advertising Management.4) Clow and Baack - Integrated Advertising, Promotion and Marketing Communication. (Pearson Education, 3rd Ed.).

Page 1414THIRD YEAR B COM –SEMESTER- V OPEN ELECTIVE STRATEGIC HUMAN RESOURCES MANAGEMENT (SHRM)[Total Hours: 45]Note: (i) All units shall carry equal weightage.(ii) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES:•To provide participants with a body of knowledge which will enable them to:•Understandandapplyhumanresourcetheoryintheworkingenvironmentunderstand the importance of human resource development to the success of a business.•Make a positive contribution to the work of a human resource management departmentincrease and enhance employment opportunities within the human resource development industry.UNIT-I: AN OVERVIEW OF STRATEGIC HRM: 12 HoursUnderstanding HRM in Context with Organizational Environment.UNIT-II: ALIGNING SYSTEMS WITH BUSINESS STRATEGY: 11 HoursHR As a Sustained Competitive Advantage-Balance Scorecard-Linking HRM Practices with Organizational Outcomes-Auditing Practices; Strategy Formulation-Strategic Planning-Strategies for Workforce Utilization-Training & Development-Performance ManagementUNIT-III: HR IN GLOBAL PERSPECTIVE: 11 HoursStrategy in International Context-HRM Practices in Different Countries-Global Challenges- International Context ofBusiness-Role of Global Managers; IHRM ModelUNIT-IV: DESIGNING & MANAGING SYSTEMS: 11 HoursConcept-Competency Mapping-Issues in Designing System-Technology Applications in HRM-Uses Applications of HRIS-Integrating the HRIS With organizational SystemsMODES OF TRANSACTIONS:Depending on the objectives of the course following teaching methods will be used:•For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.•Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.•Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:•To ask students to submit study paper by students on any of the topic of the course;•Classroom Presentations on the topics of the course by students using varying Audio-Visual tools to facilitateaccomplishment of the objectives of the course;•To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing of managementskills aimed at providing the real life situations;•To Plan Students’ Presentations to help them build managerial skills;

•To assign small Group Projects considering contents and the objectives of the course;•To ask students to conduct small field surveys;•To make students for submitting Reports & making presentations of it in class room; •To sharpen the analytical skill of the students various pedagogical tools viz., Management Games, Role Play,Case studies, In-Basket Method will be used;•To Plan Debate Competitions, Elocutions Competitions, Visualization Games etc.Reference Books:1) Dreher, George & Thomas (2009); Human Resource Strategy: A Behavioral Perspective for the General Manager;Mc-Grew Hill. 2) Schuler Randall S. & Jackson Susan E.; Strategic HRM; Wiley India.3) Beardwell &Hold (2009); HRM - A Contemporary Perspective; Cengage.4) Aswathappa K. (2009) 5th Edition; HRM \Text &Cases; Tata McGraw Hill. 5) Tanuja Agarwala (2007); Strategic Human Resource Management; Oxford University Press.

Page 1515THIRD YEAR B COM –SEMESTER- V OPEN ELECTIVERURAL ENTREPRENEURSHIP AND MANAGEMENT03 Credits & Total Hours: 45Course objective: To provide the understanding on various prospects and issues related to rural entrepreneurship andmanagement.UNIT-I 12 HoursEntrepreneurship in Rural India-An IntroductionRural Entrepreneurship-A Unique Emerging ConceptSkills for Making Rural Entrepreneurship a SuccessSignificance of entrepreneurship in Economic development & Barriers to entrepreneurshipUNIT-II 11 HoursGovernment Policies and Institutional Framework for Promoting Rural Entrepreneur- Government Agencies & InstitutionSupporting Small & Medium Enterprises- Financial Institutions Supporting Entrepreneur Activities-NABARD‘S Innovations inDevelopment Rural Entrepreneurship - Export Promotion PoliciesUNIT-III 11 HoursFinancial Issues In Managing the Enterprise, Sources of Financing - Preparing Projected Financial Statement, PreparingBusiness Plan Statement - Managing Human ResourceUNIT -IV 11 HoursDairy Cooperatives and Rural Development with Special Reference to Gujarat (Anand Model)- Khadi and Village Industriesin North East India with Special Reference to Arunachal Pradesh: Retrospect and Prospect - ITC’s Choupal Sagar-AnInnovative Rural Mall- Case Studies of successful Rural EnterprisesReference Books:1) G Jegadeesan: Entrepreneurship and Rural Development in India2) G.S.Batra: Development of Entrepreneurship.THIRD YEAR B COM –SEMESTER- VINTERDISCIPLINARY ELECTIVERETAIL BANKING - PAPER VIIOBJECTIVE: To provide Students knowledge of various bank retail products and different types of facilities provided totheir customers & its regulatory mechanisms. UNIT I: INTRODUCTION TO RETAIL BANKING IN INDIA 12 HoursIntroduction, Meaning, Features and Significance of Retail Banking in India, History, Evolution and Product Models in RetailBanking, Retail Banking v/s Wholesale BankingUNIT II: RETAIL PRODUCTS: 11 HoursNeed and Requirements of Customers -Product Management and Policy, Product Development Process, Branding,Advertisements – Deposit and Credit Products - Stages in New Product Development, Retail Asset Products, Credit CardAnd Debit CardUNIT: III MARKETING IN RETAIL BANKING:11 HoursIntroduction, Delivery Channels, Marketing Mix, Delivery Models, Technology in Retail BankingUNIT: IV OTHER ISSUES RELATED IN RETAIL BANKING 11 HoursRecovery of Retail Loans, Defaults and Rescheduling, Recovery process, SARFAESI Act, Securitization of Assets, Third Partydistribution in Retail Banking, Private Banking. Role of DICGCMode of Transaction: Primarily lecture method using audio-visual aidsReference:1) Retail Banking – Indian Institute of Banking and Finance – Macmillan.THIRD YEAR B COM –SEMESTER- VINTERDISCIPLINARY ELECTIVESUBJECT: PUBLIC FINANCEOBJECTIVE OF THE COURSE: To provide fundamental knowledge about public finance so as to enable the students to haveunderstanding about the role of government policy.UNIT- I: NATURE AND SCOPE OF PUBLIC FINANCE 12 HoursGovernment Activity in a Modern State- the Principle of Maximum Social Advantage, Public (Social) Goods- Mixed andMerit Goods, Functions of Public Finance- Allocative, Distributive, Stabilization and Development Functions

Page 1616UNIT- II: SOURCES OF GOVERNMENT REVENUE 11 HoursTypes of Taxes, Principles of Taxation, Incidence of Taxation, Effect of Taxation on Production and Distribution of GoodsPublic Expenditure: Principles, Classification and Growth of Public Expenditure, Effect of Public Expenditure on Production,Distribution and EmploymentUNIT- III: PUBLIC DEBT 11 HoursTypes of Public Debt, Burden of Public Debt and its Effect on the Economy Fiscal Policy, Role of Fiscal Policy in a DevelopingEconomy.UNIT- IV: BUDGETS 11 HoursComponents of Budget - Balanced and Deficit Budget - Their Effects on the Economy - Role of Finance Commissions and thePlanning Commission in the Devolution of Financial ResourcesReferences:1) H.L.Bhatia: Public Finance2) H.Dalton: Principles of Public Finance3) T.L.Hajela: Public Finance4) R.K.Lekhi: Public FinanceTHIRD YEAR B COM –SEMESTER- VINTERDISCIPLINARY ELECTIVERURAL INSTITUTIONS03 Credits & Total Hours: 45Course objective: To impart knowledge, develop skills and orientation towards rural scenario in India.UNIT I: 12 HoursRural Development Administration: Ministry of Rural Development, Organization structure of District Administration-District Rural Development Agency, its salient features, working- District Industries centreUNIT II: 11 HoursPanchayati Raj Institutions: history – Structure – Present scenario- Rural – E Governance through the Panchayati RajInstitutionUNIT III: 11 HoursRole of Voluntary Agencies- Non government Organizations (working particularly in Rural India) - Aims and Objectives - ITKiosks in villages (through leading Indian IT & Telecom Companies)UNIT IV: 11 HoursRural Development Institutions –National Council of Rural Institution (NCRI): Origin, Model, Objective & Thrust- NABARD-IRMA – Anand- Institute of Integrated Rural development- National Institute of Rural Development- Khadi and VillageIndustries CommissionReference Books:1) Ahuja R. – Indian Social System 2) G. Palanithurai – Dynamics of new Panchayati Raj System in India.3) Mathur M.V. – Panchayati Raj AdministrationTHIRD YEAR B COM –SEMESTER- VINTERDISCIPLINARY ELECTIVEENGLISH FOR COMPETITIVE EXAMINATIONSCourse Outline: This is a three credit course for one semester consisting of a total of forty five hours of teaching-Learning inclusive of direct classroom teaching, library work, tutorial etc.Objectives: The course is an attempt to equip different skills learners need at the undergraduate level and prepare them forcompetitive exams. The focus being on learner and teacher being a facilitator, the course attempts to develop in learners:1. Linguistic Competence2. Grammatical Competence3. Communicative CompetenceUNIT-I: INTRODUCTION TO ENGLISH LANGUAGE: 10 HoursHistory of Language - Phonology – Morphology – Syntax – SemanticsUNIT-II: VOCABULARY & GRAMMAR: 11 HoursWord Building - Synonyms/ Antonyms – Homonyms - Idioms & Phrasal Verbs Error Analysis: a) lexical/semantic b) Syntactic.UNIT-III: STUDY SKILLS: 12 HoursDictionary Skills - Reference Skills – Summarizing - Note-Making/Taking.UNIT-IV: READING AND WRITING SKILLS: 12 HoursReading Comprehension - Expansion of Proverbs/Notes - Paragraph Writing.

Page 1717SUGGESTED ACTIVITIES:•Discussions•Library research and reference•Projects and presentations•Assignments

•TutorialsTEACHING METHODOLOGY:•Lecture method combined with discussion•Use of Audio visual aids and internet resources•Supervising projects, presentations and items for self-studiesRECOMMENDING READING:1. Achar, Deeptha, et al. Basics of Academic English J . Orient Blackswan: Hyderabad. 2012.2. Achar, Deeptha, et al. English for Academic Purposes Book-1. University Granthnirman Board: Ahemdabad. 2011.3. Achar, Deeptha, et al. English for Academic Purposes Book-2. University Granthnirman Board: Ahemdabad. 2011.4. Aggarwal, N. D. A Senior English Grammar and Composition. New Delhi: Goyal Brothers Prakashan. 2003.5. Bhatnagar, R .P. English for Competitive Exams. Delhi: MacMillan Publications. 2009.6. Chaturvedi and Chaturvedi. Business Communication: Concepts, cases and application. Pearson Education: Delhi.2006.THIRD YEAR B COM –SEMESTER- VINTERDISCIPLINARY ELECTIVEOPERATION RESEARCH TECHNIQUESUNIT-I: 10 hoursIntroduction to Operation Research- Operation Research approach to decision makingLinear Programming: - Application and Modal formulation: Graphical method for solving LinearProgramming (two variables) and Simplex method for solving Linear Programming (three variables)UNIT-II: 12 hoursTransportation Problem -IntroductionMethods for finding Initial solution:-North West Corner ruleVogel's Approximation Methods for finding Optimal solution:-MODI methodAssignment Problem -Introduction -Hungarian Method -Enumeration Method-Transportation MethodUNIT-III: 12 hoursInventory Management -IntroductionDeterministic Basic Models:-EOQ with and without shortages -Rate of replenishmentFinite and Instantaneous rate of replenishment -Idea of probabilityInventory ModelsUNIT-IV: 12 hoursProject Management (PERT &CPM) - Introduction.Basic concepts of Network Analysis -Time estimates in critical path method -Critical path methodProgramme Evaluation and Review techniques (PERT) – Distinction betweenPERT and CPMReference Books:(1) Operation Research by J.K.Sharma(2) Operation Research by KantiswarupNote:The Syllabus of ‘BUSINESS MATHS –III’ [Interdisciplinary Elective Courses] will be supplied in duecourse of time and it is not to be offered as of now.

Page 1818FACULTY OF COMMERCETHE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

DETAILED SYLLABUSUNDER CBCS

THIRD YEAR B COM- SEMESTER-VICBCS SYLLABUS CORE COMPULSORY PERSONAL FINANCE & INVESTMENT (3 Credits, Total Hours: 45)Objective: To equip learners with basic knowledge of Personal Finance and Life-cycle Investing. UNIT – I: 12 HoursPersonal Finance: Introduction, Goals, Importance of Personal Financial Management Personal Financial Statements (Income Statement and Balance Sheet) UNIT – II: 11 HoursSpending money wisely, Tax Planning for Personal Incomes Financial Planning and BudgetingBorrowings for Short term and Long term Personal needs UNIT – III: 11 HoursInsurance: Life, Health, Property and Liabilities, etc. Retirement & Estate Planning UNIT – IV: 11 HoursLife-cycle Investing, Savings and Investments, Investing Fundamentals Avenues for Investments: Financial Assets, Real Estate, Gold, Silver, Art Objects, etc.Modes of Transaction: Classroom teaching including solving of practical problems supplemented by power pointpresentations

Activities: Discussion of Real CASE studies, Expert TalksSuggested Readings:1) Personal Finance - Jeff Madura, 3rd Ed. (Pearson)2) Personal Finance - Kapoor, Dlabay & Hughes ( McGraw-Hill College )3) Guide to Personal Finance : A Life Time Programme of Money Management -Richard J. Stillman ( PH )4) Personal Finance - Arthur J. Keown ( PH )5) Personal Finance - Robert S. Rosefsky ( John Wiley )6) Personal Financial Planning ( ICFAI Textbook )7) Investment Management - Preeti Singh (Himalaya Pub. House)THIRD YEAR B COM-SEMESTER: VICORE COMPULSORYBUSINESS LAW – II [45 Hours]Objective: To provide basic knowledge of business and allied laws with emphasis on their applications in business decisionmaking.UNIT – I: [12 Hours]The Negotiable Instruments Act, 1881: Object of the Act - Definition of Negotiable Instrument- Types of NegotiableInstrument- Promissory Note, Bill of Exchange and Cheque The Information Technology Act, 2000:Object of the Act -Important ProvisionsUNIT – II: [11 Hours]The Indian Partnership Act, 1932: Object of the Act, Important ProvisionsThe Consumer Protection Act, 1986: Object of the Act, Important ProvisionsUNIT – III: [11 Hours]The Companies Act, 1956: Object of the Act- Important Definitions - Kinds of Company - Formation of Company -Memorandum of Association, Articles of Association and Prospectus- Membership in a Company - Company Management-Meetings and ProceedingsUNIT – IV: [11 Hours]The Limited Liability Partnership Act, 2008: Object of the Act - Important ProvisionsThe Micro, Small and Medium Enterprise Development Act 2006- Object of the Act- Important ProvisionsSuggested Readings:1. Elements of Mercantile Law by N.D. Kapoor, 33rd Ed., 2012 (Sultan Chand & Sons)2. Business Law, by R K Bangia3. Business Law, by M C Kucchal.

Page 1919THIRD YEAR B COM-SEMESTER: VICORE COMPULSORYMARKETING RESEARCH (MR)[Total Hours: 45]Note: (i) All units shall carry equal weightage.(ii) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES:•To provide students with the fundamental skills in marketing research, various research design; •To provide students with the ability to analyze marketing research activities necessary for making soundmarketing decisions; •Students are able to understand the proper use of various research techniques and able to know at least someof the techniques used for different research objectives.UNIT-I: AN INTRODUCTION TO MARKETING RESEARCH: 12 HoursMarketing Research [Definition-Scope-Types-Applications-Limitations] Marketing Research & MKIS- Marketing ResearchProcess- Research Design (In Brief)UNIT-II: SOURCES OF INFORMATION AND METHODS OF DATA COLLECTION: 11 HoursSecondary Data [Meaning-Sources-Evaluating SD (In Brief)]-Primary Data [Drafting of Questionnaire; Scaling Techniques(In Brief)UNIT-III: SAMPLING DECISIONS: 11 HoursBasic Terms of Sampling-Sampling Process-Methods of Sampling-Limitations of Sampling-Sample Size Decisions[Theoretical Concepts only-In Brief] UNIT-IV: DATA ANALYSIS, INTERPRETATION AND REPORT WRITING: 11 HoursEditing-Coding-Tabulation [An Overview]-Testing of Hypothesis [Meaning-Types& Procedure;[Theoretical Concepts Only-In Brief]-Report Preparation and PresentationTEACHING METHODS:Depending on the objectives of the course following teaching methods will be used:•For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.•Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.•Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:

•To ask students to submit study paper by students on any of the topic of the course;•Classroom Presentations on the topics of the course by students using varying Audio-Visual tools to facilitateaccomplishment of the objectives of the course;•To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing of managementskills aimed at providing the real life situations;•To Plan Students’ Presentations to help them build managerial skills;•To assign small Group Projects considering contents and the objectives of the course;•To ask students to conduct small field surveys;•To make students for submitting Reports & making presentations of it in class room; •To sharpen the analytical skill of the students various pedagogical tools viz., Management Games, Role Play,Case studies, In-Basket Method will be used;•To Plan Debate Competitions, Elocutions Competitions, Visualization Games etc.Reference Books:1) G. C. Beri (2000) 3rd Edition; Marketing Research; Tata McGraw-Hill Publishing Company Limited.2) Luck and Rubin, Marketing Research - Prentice Hall of India 7th Edition. 3) Boyd and West fall; Marketing Research.4) Richard Irain Churchill; Marketing Research. 5) C.R. Kothari (2004) 2nd Edition; Research Methodology: New Age International (P) Limited, Publishers; Reprint,2004. 6) Naresh Malhotra (2007) 5th Edition; Marketing Research; Pearson Education.7) Marketing Research (1991); Text, Applications and Case Studies; Ramanuj Majmudar; New Age International(p) Ltd.8) Naresh Malhotra & Others (2010) 6th Edition; Marketing Research; An Applied Orientation; Pearson Education.

Page 2020THIRD YEAR B COM-SEMESTER: VICORE COMPULSORYINTERNATIONAL FINANCEOBJECTIVE OF THE SUBJECT: To acquaint with the problem of international monetary and financial institutions and theirrole in the era of globalization.UNIT I: FOREIGN EXCHANGE AND BALANCE OF PAYMENTS 12 HoursForeign Exchange: Meaning and Instruments, Foreign Exchange Rate Determination- Concepts and Equilibrium ExchangeRate, Mint Par Theory, Purchasing Power Parity Theory; Balance of Payments: Balance of Trade and Balance of Payments,Components of Balance of Payments, Autonomous and Accommodating Transactions in the Balance of Payments,Equilibrium in the Balance of PaymentsUNIT II: BALANCE OF PAYMENT AND ITS ADJUSTMENTS 11 HoursDisequilibrium in the Balance of Payments, Measures to correct deficits in the Balance of Payments- Current Accounts,Devaluation: Meaning, Effects, Conditions, J- Curve, Direct Controls, Automatic Adjustments in Balance of Payment withflexibility in Prices, Interest and Income levels, Controlled Floating, Adjustable Peg, Crawling Peg, Clean and Dirty Floating,Breton Woods SystemUNIT III: INTERNATIONAL LIQUIDITY AND INVESTMENT 11 HoursComposition of International Reserve, Inadequacy of International LiquidityIMF and International Liquidity, SDR, Foreign Direct Investment: Meaning, Types, Significance and ImpactUNIT IV: INTERNATIONAL BANKING AND EURO CURRENCY 11 HoursFactors leading to the growth of International Banking-Types of International Banking, Offshore Financial Centers, Non-Banking Financial Companies, Asian Development Bank, Euro Currency Market: Meaning, Origin, Growth, Features&Evaluation.Reference books:1) D. M. Mithani: Introduction to International Economics2) H. G. Mannur: International Economics3) Francis Cherunilam: International Economics4) M. C. Vaish and Sudaman Singh: International EconomicsTHIRD YEAR B COM-SEMESTER: VICORE ELECTIVE[FOR GROUP: A –ACCOUNTING & AUDITING]COMPANY AUDIT SPECIAL PAPER-IV (3 Credits, Total Hours: 45)Objective: To have a fundamental and basic knowledge in the field of Audit under various statutesUNIT-I 12HoursProvision relating to auditors under The Companies Act: Appointment, Reappointment, Remuneration and Removal ofAuditors, Qualifications and Disqualifications- Rights, Powers, Duties and Liabilities of an AuditorUNIT –II 11 HoursStatutory Report to be placed before Statutory Meeting- Dividend and Appropriation of Profits including Divisible Profits -Share Capital and Debenture Audit- Investigation – Meaning, Difference between Investigation and Audit, various Types ofInvestigationUNIT-III 11 Hours

Provisions of the Companies Act pertaining to: Books of accounts to be kept by the Company- Annual Accounts & BalanceSheet- Auditors Report- Branch Audit-Power of Central government to direct special audit in certain cases- Cost auditUNIT-IV 11Hours Audit under Fiscal Laws: Tax Audit, VAT Audit- Auditing in Computerized Environment- Recent Trends in Company Audit Modes of Transaction : Classroom interaction including solving of practical issues supplemented by power pointpresentationsActivities: Discussion of Real CASE studies, Expert Talks, Discussion of the annual ReportsNote: Amendment/s or replacement in the statutes and Rules would be considered as a part of the syllabus.Reference Readings:1) Auditing and Assurance – Aruna Jha (Taxman)2) Auditing – Principles and Practice – Ravindra Kumar Virendra Sharma (PHI)3) Principles and Practice of Auditing – P.G. Saxena (Himalaya Publishing House)4) Practical Auditing – B.N. Tandon (S.Chand & Co.Ltd.)5) Auditing Principles and Practice – S.D. Sharma (Taxman)6) Student Guide to Auditing Standards – D.S. Rawat (Taxman)7) Study Material of Institute of Chartered Accountants of India.

Page 2121THIRD YEAR B COM-SEMESTER: VICORE ELECTIVE[FOR GROUP: B –ACCOUNTING & FINANCE]SECURITY ANALYSIS & PORTFOLIO MANAGEMENT[SPECIAL PAPER-IV](3 Credits, Total Hours: 45)Objective: To provide fundamental and application oriented knowledge about the basic tools and techniques of SecurityAnalysis and Portfolio Management.UNIT – I: 12 HoursInvestment, Investment vs. Speculation vs. Gambling, Investment Alternatives, & Criteria for Evaluation Risk and Return: Sources of Risk, Types of Risk, Components of Return, Measuring Historical Return and Risk, andMeasuring Expected Return and Risk UNIT – II: 11 HoursEquity Valuation Fundamental Analysis (Economy-Industry-Company Analysis) UNIT – III: 11 HoursTechnical Analysis: Basic Premises, Dow Theory, Charting Techniques, Technical Indicators -Efficient Market Hypothesis(EMH): Three levels of market efficiency, and Implications for Investment Analysis- Capital Asset Pricing Model (CAPM). UNIT – IV: 11 HoursBond Prices and Yields- Portfolio Theory: The Benefits of Diversification, Portfolio Return and Risk, Measurement ofMovements in Security Returns, Efficient Frontier, Optimal Portfolio - Portfolio Management Framework: The Grand Design Modes of Transaction: Classroom teaching including solving of practical problems supplemented by power pointpresentationsActivities: Discussion of Real CASE studies, Expert Talks, Discussion of the annual ReportsSuggested Readings:1) Investment Analysis & Portfolio Management - Prasanna Chandra ( TMH )2) Investment Management - Preeti Singh (Himalaya Pub.)3) Security Analysis & Portfolio Management - Dhanesh Khatri (Macmillan)4) Investments - Bodie, Kane, Marcus and Mohanty ( TMH )5) Fundamentals of Investments – Alexander, Sharpe & Bailey (PHI)6) Study Material on Investment Analysis & Portfolio Management Module (NCFM – NSE)THIRD YEAR B COM-SEMESTER: VICORE ELECTIVEHEALTH INSURANCE [PAPER VII]OBJECTIVE: To provide Students knowledge of current aspects in health insurance segment as an emerging generalinsurance product & its regulatory mechanisms. UNIT-I 12 HoursIntroduction to Health Insurance: Concept, Evolution, Health Financing Models and Health Financing in IndiaUNIT- II 11 HoursHealth Insurance Products in India- Policies: Individual Mediclaim Policy, Bhavishya Arogya Policy, Jan Arogya Bima Policy,Cancer Insurance, Group Mediclaim Policy, Overseas Medical Cover-Floater Policies, Top-Up Plans and Other Plans andPoliciesUNIT III 11 HoursHealth Insurance Data, Pricing and Reserving, Regulatory and Legal Aspects of Health Insurance, Customer Service in HealthInsuranceUNIT IV: 11 HoursHealth Insurance Fraud, Reinsurance, Health Insurance Underwriting, Health Insurance Policy Forms and Clauses- CurrentHealth Insurance Scenario in India and Global- Current Issues in Health InsuranceMode of Transaction: Primarily lecture method using audio-visual aids.References:1) Insurance Products – IIBF2) Health Insurance(IC – 27) – Insurance Institute of India.

Page 2222THIRD YEAR B COM-SEMESTER: VICORE ELECTIVEGROUP-A. SPECIALISATION IN FINANCIAL ECONOMICSBUSINESS PORTFOLIO ANALYSISOBJECTIVE OF THE COURSE: To equip the students with the foundations of Portfolio analysis.UNIT I: SECURITIES AND MARKET 12 HoursSecurities, Bonds, Futures and Options; Combining Individual Securities into Portfolio; Some Basic Concepts in PortfolioAnalysis; Primary and Secondary Markets for Financial Assets; Estimation of Beta factorUNIT II: FINDING EFFICIENT SET 11 HoursMinimum Variance and Efficient Set, Efficient Set with Short Selling, Minimum Variance without Short Selling, Properties ofMinimum Variance Set, Portfolio Opportunities and ChoiceUNIT III: ASSET PRICING MODEL 11 Hours Basic framework of capital Asset pricing and Arbitrage Pricing Models; Determinants of risk premium on market portfolio;Beta and risk premium on individual securities; Capital asset pricing model and portfolio selectionUNIT IV: RISK ANALYSIS 11 HoursRisk and Economic Decision; Risk Management Process; Dynamics of Risk Transfer; Risk Transfer and Economic efficiency;Hedging and InsuranceReference Readings:1) John C. Hull: Fundamentals of Futures and Options Markets, Pearson Education, Fifth edition.2) Gregory Connor, Lisa R. Goldberg, and Robert A. Korajczyk: Portfolio Risk Analysis, Princeton University Press,New Jercy, 2010.3) Robert A: Modern Investment Theory. Haugen, Prentice – Hall of India, New Delhi, Fifth Edition.4) Zvi Bodie, Robert C. Merton, David L. Cleeton: Financial Economics, Pearson Education, Second Edition.5) L.M. Bhole: Financial Markets and Institutions, Tata McGraw Hill Education Pvt. Ltd., New Delhi, Fifth Edition.6) Stephen F. Leroy and Jan Werner: Principles of Financial Economics, Cambridge University Press.7) Vohra & Bagri: Futures and Options, TATA McGraw Hill Publishing Co. Ltd.THIRD YEAR B COM-SEMESTER: VICORE ELECTIVEGROUP-B. SPECIALISATION IN OPEN ECONOMY AND INTERNATIONAL BUSINESSFOREIGN EXCHANGE MARKETS: THEORY AND PRACTICEOBJECTIVE OF THE COURSE: Introducing the tools for analyzing the foreign exchange market and providing theoretical andpractical perspectives.UNIT I: INTRODUCTION TO FOREIGN EXCHANGE MARKET 12 HoursConcept and Meaning of Foreign Exchange and Foreign Exchange Market, Determination of Exchange Rate, Types ofExchange Rate and Factors Affecting Exchange Rate, Changes in the Exchange Rate with Reference to Disequilibrium in BOPUNIT II: FOREIGN EXCHANGE, PPP AND INTEREST RATE 11 HoursForeign Exchange Rate and Purchasing Power Parity (PPP).Forward foreign exchange rate and Currency Swaps, ForeignExchange rate and interest rateUNIT III: FOREIGN EXCHANGE EXPOSURE AND MANAGEMENT 11 HoursForeign Exchange Operating Exposure, Debt and Foreign Exchange Exposure, Foreign Exchange Reserve Management inIndia.UNIT IV: FOREIGN EXCHANGE POLICIES 11 HoursForeign Exchange Risks, Strategies for Managing Exchange Rate Risks, Objectives of Exchange Control, Methods and effectsof Exchange Control, Foreign Exchange Regulation Act (FERA) and Foreign Exchange Management Act (FEMA).Reference Readings:1) Thomas J. O’Brien: International Finance, Oxford University Press.2) Francis Cherunilam: International Economics.3) Misra and Puri: International Economics.

Page 2323THIRD YEAR B COM-SEMESTER: VICORE ELECTIVE MARKETING MANAGEMENT: CASE STUDIES: (MM: CS)[Total Hours: 45]Note: (i) All units shall carry equal weightage.(ii) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES:The objective is to enable students to build a sound practical understanding and inculcating the analytical ability tohandle the real marketing situation.UNIT- I: AN INTRODUCTION TO MARKETINGMANAGEMENT: 12 HoursIntroduction to Case Method of Learning- What is Case? (Meaning)- Case Study Process- Case Evaluation-Marketing Mix-Market Segmentation- Consumer Behavior (Influences on Buying Behavior-Buying Decision Process-Life Style MarketingUNIT- II: PRODUCT & PRICING STRATEGIES: 11 HoursProduct Strategy (With a focus on New Product Development, Product positioning)Pricing StrategyUNIT –III: PLACE & PROMOTION STRATEGIES: 11 HoursPlace Strategy (Selection of Channel, Channel Management Decision, Retailing) Promotion Strategy (With a focus on Advertising: Preparation of an Ad copy, Ad - Campaign, Selection of Media-Determination of Media-Mix-Allocation of Promotion Budget)

UNIT- IV: CONTEMPORARY ISSUES OF MARKETING: 11 HoursSocietal Marketing-Emerging Issues in Marketing- Sales Management and Sales PromotionMarketing of ServicesTEACHING METHODS:Depending on the objectives of the course following teaching methods will be used:•For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.•Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.•Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:•To ask students to submit study paper by students on any of the topic of the course;•Classroom Presentations on the topics of the course by students using varying Audio-Visual tools to facilitateaccomplishment of the objectives of the course;•To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing ofmanagement skills aimed at providing the real life situations; •To Plan Students’ Presentations to help them build managerial skills; •To assign small Group Projects considering contents and the objectives of the course; •To ask students to conduct small field surveys;•To make students for submitting Reports & making presentations of it in class room; •To sharpen the analytical skill of the students various pedagogical tools viz., Management Games, RolePlay, Case studies, In-Basket Method will be used;•To Plan Debate Competitions, Elocutions Competitions, Visualization Games etc.Reference Books:1) Subhash C Mehta; Marketing: Environment, Concepts and Cases. 2) Majmudar; Product Management in India. 3) Khurana, Dholakia, Bhandari and Jain (1997); Marketing Management: Cases and Concepts; MacMillan IndiaLimited, Reprinted 1997.4) M.L.Bhasin; Cases in marketing management. 5) S.L.Gupta, M.K.Rampal; Cases in Sales and Distribution. 6) R. Srinivasan (2003) 2nd Edition; Cases Studies in Marketing; Prentice Hall of India.7) Mukesh Pandey (2009); Contemporary Indian Cases in Marketing; Biztantra, New Delhi, Reprint 2009.

Page 2424THIRD YEAR B COM-SEMESTER: VICORE ELECTIVE HUMAN RESOURCE MANAGEMENT: CASE STUDIES: (HRM: CS)[Total Hours: 45]Note: (i) All units shall carry equal weightage.(ii) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES:The objective is to enable students to build a sound practical understanding and inculcating the analytical ability tohandle the real Human Resource Management situation.UNIT – I: HR EFFECTIVENESS & INTERVENTION: 12 HoursEffectiveness-InterventionsUNIT II: PROCUREMENT: 11 HoursManpower Planning-Recruitment-SelectionUNIT III: COMPENSATION & PERFORMANCE MANAGEMENT: 11 HoursWage &Compensation Management-Performance Management SystemsUNIT IV: CONTEMPORARY ISSUES OF HRM & IR: 11 HoursMergers-Collective Bargaining & Other Related IssuesTEACHING METHODS:Depending on the objectives of the course following teaching methods will be used:•For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.•Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.•Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:

•To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing ofmanagement skills aimed at providing the real life situations;•To Plan Students’ Presentations to help them build managerial skills;•To assign small Group Projects considering contents and the objectives of the course;•To ask students to conduct small field surveys;•To make students for submitting Reports & making presentations of it in class room; •To sharpen the analytical skill of the students various pedagogical tools viz., Management Games, RolePlay, Case studies, In-Basket Method will be used;•To Plan Debate Competitions, Elocutions Competitions, Visualization Games etc.REFERENCE BOOKS:1) R.K. Suri and S.L. Gupta (2007); Case Studies in Human Resource Management, Pentagon Press. 2) S.K. Bhatia (2010); Case Studies in Human Resource Management; Deep and Deep. 3) Nageshwar Rao & Das (2010); Cases in Human Resource Management; Himalaya Publishing House Pvt. Ltd.4) Sadri, S. (2009); A Case Study Approach to HRM; Himalaya Publishing House Pvt. Ltd. THIRD YEAR B COM-SEMESTER: VICORE ELECTIVESPECIALIZATION IN: RURAL ENTREPRENEURSHIP & MANAGEMENTMICRO FINANCE03 Credits & Total Hours: 45Course objective: To familiarize students with a broad understanding about the concepts of microfinance and institutionalroles of its promotion as functional agents. To make students understand the role of micro-finance in economic and socialdevelopment.UNIT IMicrofinance: Meaning and Importance-Microfinance as a Tool for Development- Types of Microfinance Institutions inIndia: NGOs, NBFCs, Co-operatives UNIT IIMicrofinance Models: Grameen Model - Joint Liability Group - SHG ModelUNIT IIIEvolution and character of microfinance in India- SHG-Bank Linkages Programs in India- Role of NABARD in Micro Finance inIndia- Microfinance in India: Present and Future

Page 2525UNIT IVLegal and regulatory framework - Achievements and Challenges to Microfinance- Microfinance Institutions in India: SomeCase Studies Reference Books:1. Microfinance India: State of the Sector Report 2010 – Sage Publication 2. The Economics of Microfinance – Beatriz Armendariz and Jonathan Morduch3. Microfinance: Emerging Trends and Challenges – Suresh M Sundaresan4. Creating a World without Poverty: Social Business and Future of Capitalism – M Yunus & Karl Webe.THIRD YEAR B COM-SEMESTER: VIOPEN ELECTIVEFINANCIAL REPORTING(3 Credits, Total Hours: 45)Objective: To impart working knowledge on Financial reporting of corporate entitiesUNIT I: 12 HoursMandatory Reporting Requirements in Compliance with Company Law: Significant accounting policies, Auditors report,Corporate Governance Report, Directors’ Report, Management Discussion and Analysis etc.UNIT II: 11 HoursInterim Financial Reporting –as per relevant Accounting StandardSegment Reporting- as per relevant Accounting Standard UNIT III: 11 HoursCalculation and Reporting of EPS- as per relevant Accounting StandardCalculation and Reporting of Employee Benefits –as per relevant Accounting Standard UNIT IV: 11 Hours Financial Reporting for:Financial Institutions, Mutual Funds, Financial Services Companies, etc.Recent Trends in Financial Reporting: Value Added Statement, Brand Valuation, Human Resource Valuation, CorporateSocial Responsibility, Environmental Reporting etc.Modes of Transaction: Classroom interaction including solving of practical problems supplemented by power pointpresentationsActivities: Discussion of Real CASE studies, Expert Talks, Discussion of the annual Reports.References:1) Advanced Accounting by Dr. S.N.Maheshwari-Vikas Publishing House2) Advanced Accounting by Ashok Sehgal- Taxman Publication3) Advanced Accounting by M.C.Shukla and T.S.Grewal – Sultan Chand Publication4) Modern Accounting by Hanif and Mukherjee- Tata McGraw-Hill Publication5) Advanced Accounting by R.L.Gupta and M. Radhaswamy – S.Chand Publication6) Students Guide to Accounting Standards- By D.S.Rawat- Taxman Publication7) Relevant study material issued by ICAI, ICWAI and ICSI.8) Introduction to IFRS by Dr.T.P.Ghosh- Taxman publication9) Corporate Financial Reporting By Jawaharlal - Taxman publication.THIRD YEAR B COM-SEMESTER: VI

OPEN ELECTIVE FINANCIAL MARKETS(3 Credits, Total Hours: 45)Objective: To provide basic and practical knowledge of the activities of the Indian Financial Markets. UNIT – I: FINANCIAL MARKETS: AN OVERVIEW12 Hours Indian Financial System - Financial Markets: Functions, Classification, Participants and Products, Institutions: Regulators,Exchanges, Depositories and Banking Institutions -Sources of Market Information - Regulatory Framework.UNIT – II: PRIMARY & SECONDARY EQUITY MARKET11 HoursEquity Shares - DIP Guidelines 2000 - Public Issue ( Fixed Price & Book Building ) – IPO Grading, Merchant Banking - OnlineIPOs – ‘Demat’ & ‘Remat’ – Abridged Prospectus / Offer Document - How to apply using Share Application Form ? - RightsIssue – Preferential Allotment - Other Regulations. Stock Exchanges – Membership and Management - Listing – Trading and Settlement – Trading Rules – KYC - Contract Note -Circuit Filters – Investor Protection Fund – Market Data : Turnover, Market Capitalization, Prices, Liquidity, Transaction Costs– Risk Management – Indices – Market Grievances and Arbitration Mechanism.

Page 2626UNIT – III: DEBT AND DERIVATIVE MARKETS: BASICS11 HoursMoney Market - Corporate Debt Market – Government Securities Market – Credit Rating – Bond Prices and Yields -Regulations Derivatives: Definition – Products – Participants and Functions – Trading Mechanism – Contract Specifications – Clearing &Settlement – Types of Derivatives – Futures and Options : Features, Differences - Futures and Options on Individual Stock and Indices – How Option works - Call and Put Options - Payoffs - Market Data : Turnover, Open Interest etc. UNIT – IV: MUTUAL FUNDS 11 Hours Concept - Types of Schemes / Funds – Special Funds such as Exchange Traded Funds, Fund of Funds, Commodity Funds -Fund Structure and Constituents - Regulations on the Investments of a Mutual Fund – Role of Fund Manager - Key FinancialNumbers.Modes of Transaction: Classroom interaction including solving of practical problems supplemented by power pointpresentationsActivities: Discussion of Real CASE studies, Expert Talks, Discussion of the annual Reports and stock market visit.Suggested Readings:1. Investment Analysis & Portfolio Management - Prasanna Chandra (TMH)2. Study Material on Securities Market (Basic) Module (NCFM - NSE)3. Study Material on Financial Markets: A Beginner’s Module (NCFM - NSE)4. Financial Institutions and Markets - L. M. Bhole (TMH)5. Security Analysis & Portfolio Management - Dhanesh Khatri (Macmillan)6. Indian Capital Market - Dr. V.A. Avadhani (Himalaya)7. Capital Market: The Indian Financial Scene - N. Gopalsamy (MacMillan)THIRD YEAR B COM-SEMESTER: VIOPEN ELECTIVE ACCOUNTING FOR SPECIAL ENTITIES(3 Credits, Total Hours: 45)Objective: To impart working knowledge of preparation and presentation of financial statement of specialentities. UNIT I 12 HoursHolding Company Accounts (with one Subsidiary Company): Preparation and presentation of Consolidated Profit & LossAccount and Balance Sheet as per relevant Accounting Standards. UNIT II 11 HoursAccounts of Banking Companies: Legal Provisions relating to Final Accounts of Banking Companies- Disclosure ofAccounting Policies- Prescribed Format of Profit & Loss a/c and Balance Sheet- Norms of Income recognition- NPAs- AssetClassification- Provisioning Norms-Capital Adequacy Norms- Accounting for Hospitality Business UNIT III 11 HoursAccounts of Insurance Companies: Meaning- Life Insurance – General Insurance- Terminology- Statutory FinancialStatements of Life and General Insurance Business as per prescribed Formats (IRDA) - Accounting for Airline ServicesUNIT IV 11 HoursAccounting and Financial Reporting of Financial Institutions, Mutual Funds, Financial Intermediaries, Financial ServicesCompanies, etc Modes of Transaction: Classroom teaching including solving of practical problems supplemented by power pointpresentationsActivities: Discussion of Real CASE studies, Expert Talks, Discussion of the Annual ReportsReference Readings:1) Advanced Accounting by Dr. S.N.Maheshwari-Vikas Publishing House2) Advanced Accounting by Ashok Sehgal- Taxman Publication3) Advanced Accounting by M.C.Shukla and T.S.Grewal – Sultan Chand Publication4) Advanced Accounting by R.L.Gupta and M. Radhaswamy – S.Chand Publication5) Students Guide to Accounting Standards- By D.S.Rawat- Taxman Publication6) Relevant study material issued by ICAI, ICWAI and ICSI.7) Hospitality Financial Accounting by Weygandt, Kieso,Kimmel and Defranco- John Willey Publication8) Hospitality Accounting by Kotas and Conlan – Cengage Learning Publication9) Airline Finance by Morrell P.S., Aldershot, Ashgate.10) Study material on Airline Finance and Accounting by IATA.

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27THIRD YEAR B COM-SEMESTER: VIOPEN ELECTIVE INSURANCE LAWS AND REGULATIONS [PAPER VI] (SPECIAL GROUPS)OBJECTIVES: To provide students various important legislations and decided cases and their impact upon the insurancebusiness in general. At the end of the course Students therefore, must be fairly get acquainted with the legal aspectshaving a bearing on insurance business and transactionsUNIT-I: INSURANCE BUSINESS: 12 HoursObjectives, Nature and Emerging Trends in Insurance Business- Insurance & Risk; Insurance & Contract of Indemnity -Insurance & Bailment- Insurance & Contract of Guarantee -Time Period of Insurance Contract and Life & GeneralInsurance Contract- Formulation of Insurance Contract- Documents Used in Insurance Contract- Matters Related to PolicyPlans, Premium, Servicing of Claims, Nomination and Assignments of PoliciesUNIT-II: INSURANCE LAWS & REGULATIONS: 11 HoursHistorical Evolution of Insurance Laws in India- Insurance Act, 1938 (As Amended) - Nationalization of Life Insurance(1956) and General Insurance (1972) Business -Post-Nationalization - Insurance Business Scenario in India-MalhotraCommittee Recommendations, 1999- IRDA Act, 1999UNIT-III: INSURANCE RELATED LAWS: 11 HoursIndian Contract Act, 1872- Consumer Protection Act, 1986-Motor Vehicle Insurance Policy- Agreed Bank Mortgage Clause-Fire Insurance & Miscellaneous Insurance Policies Under Workmen’s Compensation Act- 1990- Public Liability InsuranceAct, 1990 -Marine Insurance Act, 1963- Motor Vehicles Act, 1989 – General Features, Scope & Rules Therein- ForeignExchange Management (Insurance) Regulations, 2000UNIT-IV: LEADING CASES & PRACTICAL PROBLEMS: 11 HoursDetailed study of selected leading cases & Practical Problems in Insurance Sector- Regulatory Framework- otherMiscellaneous Laws concerning Insurance Business- Current Issues and Emerging Trends in Insurance Sector- Mode of Transaction: Primarily Lecture method using audio-visual aids.Selected Reference Readings:1)Insurance Laws Published by Universal publishing Co. Pvt Ltd.2)Taxman (2005) Insurance Law Manual: Published by Taxman’s Allied services Pvt. Ltd., New Delhi.3)Insurance law & Regulations. Vol I & II Published by ICFAI, Hyderabad.4)Various publications of insurance institute of India.5)Bodla, MC Gaeg, K.P. Singh Insurance; Fundamentals, Environment & Procedure. Published by Deep & Deep Publications Pvt. Ltd. New Delhi.6)Insurance products & Services Published by Indian Institute of Bankers. 7)Publications of Insurance Institute of India & ICFAI University, Hyderabad.8)Leading journals in Insurance. Viz. Insurance Chronicle by ICFAI, Hyderabad. 9)Insurance Times, Kolkata, IRDA Journal, Hyderabad. Insurance Watch.THIRD YEAR B COM-SEMESTER: VIOPEN ELECTIVE ECONOMICS OF HRDOBJECTIVE OF THE COURSE: To understand the theories of Human resource development and designing effective policyinterventions.UNIT 1: BASIC CONCEPTS 12 HoursConcept of Economic Growth & Inclusive Growth-Development-Sustainable Development-Sustainable HumanDevelopment- Concept of Human Capital Versus. Physical Capital-Differences And Similarities-Importance of HumanCapital-Components of Human Capital- Measurement of Human Development-Various Concepts UNIT II: ECONOMICS OF EDUCATION 11 HoursEducation as an Instrument for Economic Growth; Social and Private Returns On Education; Important Issues in Basic andHigher Education; Educational Planning and Economic Growth- - Role of Government and Market; Inequalities in Education– Financing of Education In India.UNIT-III: HEALTH ECONOMICS 11 HoursHealth as a Component of Human Capital-Similarities and Dissimilarities Between Health and Education as two forms ofHuman Capital-Health Dimensions of Development; Determinants of Health — Poverty, Malnutrition and EnvironmentalIssues; Economic Dimensions of Health Care — Demand And Supply of Health Care; Financing of Health Care and ResourceConstraints; The Concept of Human Life Value; Inequalities in Health —Financing of Health Care

Page 2828UNIT -IV: HUMAN RESOURCE DEVELOPMENT: PROBLEMS AND PLANNING 11 Hours] Problem of Unemployment- Concept, Types, Causes and Consequences-Remedial Measures- Brain Drain in Less DevelopedCountries with Special Reference to India-Causes and Consequences-Remedial Measures- Manpower Shortages andSurpluses-Manpower Planning-Concept and Rationale-Manpower ForecastingReferences:1. Becker G.S: Human Capital (National Bureau of Economic Research, New York, 1974) 2. Berman P (Ed): Human Health Sector Reform in Developing Countries - Making Health Development Sustainable(Harvard Series on Population and International Health, Bosto 1995)

3. Blaug M: Introduction to Economics of Education (Penguin, London, 1972) 4. Cohn E & Gaske T: Economics of Education (Penguin Press, London, 1989)5. Todara M P: Economic Development in the Third World (Orient Longman Ltd.)THIRD YEAR B COM-SEMESTER: VIOPEN ELECTIVESALES MANAGEMENT AND SALES PROMOTION (SM&SP)[Total Hours: 45]Note: (i) All units shall carry equal weightage.(ii) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES:The objective is to help students understand the Sales functions as integral part of marketing functions in a businessfirm. Globalization, increased competition, rapid changes in communication and information technology and need forhigher level of customer orientation have made sales and distribution management extremely important.UNIT-I: AN INTRODUCTION TO SALES MANAGEMENT: 12 HoursNature and Scope of Sales Management, Personal selling objectives, Theories of Personal Selling, Personal SellingStrategies, Sales forecasting and budgeting decisionsUNIT-II: SALES FORCE MANAGEMENT & CONTROLLING THE SALES EFFORT: 11 HoursSales Force Management: Recruitment and selection of sales force, Training, motivating and compensating the sales force,controlling the sales force Controlling the Sales Effort: Sales Budgets, Quotas, Territories, and Cost AnalysisUNIT-III: AN INTRODUCTION TO SALES PROMOTION: 11 HoursSales Promotion: Meaning, Growth, and Role of Sales Promotion; Difference of Sales Promotion with other tools ofPromotion UNIT-IV: CONSUMER AND TRADE ORIENTED PROMOTION: 11 HoursConsumer and trade Oriented Promotion: Objectives and TechniquesTEACHING METHODS:Depending on the objectives of the course following teaching methods will be used:•For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.•Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.•Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:•To ask students to submit study paper by students on any of the topic of the course;•Classroom Presentations on the topics of the course by students using varying Audio-Visual tools to facilitateaccomplishment of the objectives of the course; •To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing ofmanagement skills aimed at providing the real life situations; •To Plan Students’ Presentations to help them build managerial skills; •To ask students to conduct small field surveys;•To assign small Group Projects considering contents and the objectives of the course;•To make students for submitting Reports & making presentations of it in class room; •To sharpen the analytical skill of the students various pedagogical tools viz., Management Games, RolePlay, Case studies, In-Basket Method will be used;•To Plan Debate Competitions, Elocutions Competitions, Visualization Games etc.

Page 2929Reference Books:1) Richard R. Still, Edward W. Cundiff, Norman A.P. Govoni; Sales Management: Decisions, Strategies & Cases;Pearson; 5th Edition. 2) George E. Belch and Michael Belch (2008) 6th Edition; Advertising and Promotion; Tata McGraw-Hill PublishingCompany Limited; Reprint 2008.3) Johnson F.M., Kurtz D.L., Scheuing E.E.; Sales Management: Concepts, Practice, and Cases; Tata McGraw-Hill.4) Appannaiah & Others (2007); Sales and Distribution Management; Himalaya Publishing House Pvt. Ltd. 5) S. A. Chunawala (2008); 8th edition; Sales Management with Personal Selling – Salesmanship; Himalaya PublishingHouse Pvt. Ltd.THIRD YEAR B COM-SEMESTER: VIOPEN ELECTIVE LABOUR LAWS (LL)[Total Hours: 45]Notes: (i) All units shall carry equal weightage.(ii) The maximum of hours of class room teaching for Credit Course shall be 45 hours.OBJECTIVES:•To provide participants with a body of knowledge which will enable them to understand and apply theory and

practice of Industrial Relations in the working environment.•To understand the importance of Industrial Relations to the success of a business.UNIT – I: LABOUR LAWS: 12 HoursIntroduction-Significance of Labour Laws-Brief Historical Significance of Labour Laws- Constitutional Powers- Concept ofSocial Security-Social Security System in India- Distinction Between Social Insurance and Social AssistanceUNIT II: LABOUR LAWS-I: 11 HoursThe Industrial Dispute Act, 1947-The Factories Act, 1948-The Trade Unions Act, 1926UNIT III: LABOUR LAWS-II: 11 HoursThe Contract Labour Act, 1970-The Minimum Wages Act, 1936-The Payment of Bonus Act, 1965UNIT IV: LABOUR LAWS-III: 11 HoursThe Workers’ Compensation Act, 1923-The Payment of Wages Act, 1936-The Payment of Gratuity Act, 1972TEACHING METHODS:Depending on the objectives of the course following teaching methods will be used:•For conceptual understanding and creating theoretical understanding lecture method, followed by interactionand discussion will be used.•Paper Presentation on the topics of the course, using various audio-visual tools will further contribute to theaccomplishment of the objectives of the course.•Projects and Assignment to the students will facilitate the learning of application of the concepts in the actualorganization set up, as well as build confidence and sharpen their skills and expertise for the same.ACTIVITIES/PRACTICAL WORK/PROJECT:The following activities may be carried out by students:•To ask students to submit study paper by students on any of the topic of the course;•Classroom Presentations on the topics of the course by students using varying Audio-Visual tools to facilitateaccomplishment of the objectives of the course;•To organize Industrial Visits, Group Discussions and Presentations to facilitate their practicing of managementskills aimed at providing the real life situations;•To Plan Students’ Presentations to help them build managerial skills;•To make students for submitting Reports & making presentations of it in class room; •To Plan Debate Competitions, Elocutions Competitions, Visualization Games etc.Reference Books:1) P. L. Malik; Industrial Law.2) J. K. Bareja; Industrial Law. 3) B. D. Singh Labour Laws for managers.4) S. P. Jain; Industrial & Labour Laws. For more details, visit http://www.unipune.ernet.in/stud_info/Syllabi/Syllabus_2008.html.

Page 3030THIRD YEAR B COM-SEMESTER: VIOPEN ELECTIVE SPECIALIZATION IN: RURAL ENTREPRENEURSHIP & MANAGEMENTRURAL MARKETING03 Credits & Total Hours: 45Course objective: To develop understanding of the rural markets in India, differentiate it with the Urban Markets andapplication of marketing concepts in rural markets.UNIT-I 12 HoursRural marketing – Definition Features, Significance, Scope and Limitations, Classification of Rural Markets, Rural vs. Urbanmarkets, Profile of Rural Marketing Marketing of Agricultural Produce: Regulated Markets, Government steps to improve Agriculture Marketing, CooperativeMarketingUNIT-II 11 HoursAgro Processing Industries in India: Agro Processing Industries in Cooperative Sector, Sugar Cooperatives – Textile & PowerLoom Cooperatives, Other Processing Units – Defects and Difficulties of Cooperative Processing SocietiesUNIT-III 11 HoursAgriculture Price Policy of India, Importance of Agriculture Price Policy- Trends in Agriculture Prices, Measure forStabilization of Agriculture Prices, PDS- The Terms of Trade – Some Policy Issues- Cooperative Marketing –Concept, History,Functions – Reasons for Slow Progress of Cooperative Sector UNIT-IV 11 HoursRural Industrialization – Village & SSI – Handicrafts and Handloom Industries - Problems of Artisans – Institutional Supportfor Development of Rural Industries- Industrial Cooperative Societies – Government Policies for the Development of VillageIndustriesReferences Books:1. B.S. Mathur – Cooperation in India2. C G Krishnamacharyulu, LalithaRamakrishnan - Rural Marketing.3. RuddarDatt and KPM Sundharam - Indian EconomyTHIRD YEAR B COM-SEMESTER: VI

INTERDISCIPLINARY ELECTIVEINSURANCE SERVICES [PAPER V] (SPECIAL GROUP)Objectives: The objective of this paper is to provide brief idea about the Business Environment and Insurance, insurancemarketing and innovations in products and delivery channels in India. UNIT – I BUSINESS ENVIRONMENT AND INSURANCE: 12 HoursSocial Responsibilities of Insurance and its Emerging Need in India - Components of Business Environment InfluencingInsurance Business In India Viz; The Economic, Financial, Demographic and Social, Taxation, Legal and Regulatory Environment- Role of Insurance Sector In Promotion and Development of Indian Economy - Pre andPost Nationalization Insurance Scenario In India- Present Business Scenario and Growth of Insurance Industry In India. UNIT –II INSURANCE PRODUCTS: 11 Hours Life Insurance Products in India: Term Insurance, Whole Life Insurance, Endowment Insurance, Group Insurance,Annuities, Unit Linked Policies. Riders, Premium Calculation, Concept of Surrender Value, Claims: Death and MaturityClaims, Assignment and Nomination of Policies. General Insurance Products in India: Fire Insurance Policies: Standard FireInsurance Policy and Special Peril Policy. Marine Insurance Policies and Products. Misc. Insurance PoliciesUNIT – III INSURANCE MARKETING IN INDIA: 11 HoursIntroduction, Special Features, Need, Objectives and Scope- Marketing Mix In Insurance Industry- Marketing Strategiesof Selected Insurance Players - Features, Merits - Difference Between Sales & Marketing/Strategies of Different InsuranceCompanies - Double Insurance, Reinsurance and Coinsurance - Marketing Intermediaries: Need & Role of Intermediaries,Various Types – Agents, Brokers and Banks, Current ScenarioUNIT – IV BANCASSURANCE: 11 HoursEvolution of Banc assurance and its Merits for Banks and Customers, Banc assurance models and present scenario inIndia, Marketing and issues in Banc assurance. Current issues and challenges in insurance sector.Mode of Transaction: Primarily lecture method using audio-visual aids.

Page 3131Selected Reference Reading:1)Insurance; Fundamentals, Environment & Procedures by Bodla, MC Gaeg, K.P. Singh.Published by Deep & Deep Publications Pvt. Ltd. New Delhi.2)Insurance products & Services Published by Indian Institute of Bankers. Published by Taxman’s.3)Publications of Insurance Institute of India & ICFAI University, Hyderabad.4)Indian Institute of Bankers .Insurance Products and services, Publishers by Taxman’s.5)Taxman’s 2005 Insurance Law Manual by Taxman’s allied services pvt. Ltd.6)Insurance Law and Regulations Vol. I, II and III by ICFAI, Hyderabad.THIRD YEAR B COM-SEMESTER: VIINTERDISCIPLINARY ELECTIVEECONOMICS OF INFRASTRUCTURE AND INDUSTRIAL FINANCEOBJECTIVE OF THE COURSE: To acquaint the students about the role of infrastructure, it’s financing and evolvingpolicy environment.UNIT- I: ECONOMICS OF INFRASTRUCTURE 12 HoursMeaning, Essence and Emergence of Economic Infrastructure – Forms of Infrastructure – Economic Infrastructure;Transportation, Communication and Energy – Social Infrastructure; Education, Health, Housing and Sanitation,Characteristics of Economic InfrastructureUNIT- II: TRANSPORTATION 11 HoursSignificance and Problems of Different Modes of Transportation - Roadways, Railways, Airways and Water Transport –Transport Co-OrdinationUNIT- III: ENERGY AND COMMUNICATION 11 HoursTypes – Conventional and Non Conventional – Renewable and Non Renewable Sources of Energy Development;Electricity, Sustainable Energy Development and Energy Conservation - Significance of Communication for EconomicDevelopment; Reforms in Telecommunication Sector Since 1990UNIT- IV: INFRASTRUCTURAL FINANCE 11 HoursRelation between Infrastructure and Industrial Development. Supply and Demand Gap of Infrastructure. Sources ofFinancing Infrastructure. Role of IDFC and HDIL in Financing Infrastructure Development. References:1) P.J. Garfield and W.F. Lovejoy: Public Utility Economics2) R.F. Westmeyer : Economics of Transportation3) R.K Choudhury: Economics of Public Sector and Public Utility4) L.B. Nash: Economics of Public Utility5) E.W Clements: Economics of Public Utilities6) K.K Dewett: Indian Economic Problems7) Economic Surveys published by Government of IndiaTHIRD YEAR B COM-SEMESTER: VIINTERDISCIPLINARY ELECTIVESPECIALIZATION IN: RURAL ENTREPRENEURSHIP & MANAGEMENTRURAL DEVELOPMENT MODEL03 Credits & Total Hours: 45Course objective: To create awareness about strategies, policies and approaches to rural development.UNIT – I 12 Hours

Rural Development –An Overview; Measures of the level of Rural Development; Some paradigms of Rural Development:The Modernization Theory , Dependency Theory, Lewis Model of Economic Development, The Human Capital Model ofDevelopment, Gandhian Model of Rural Development- Determinants of Rural DevelopmentUNIT – II 11 HoursStrategies, Policies and Approaches to Rural Development - Early attempts at rural development, Community Developmentprogramme, special group and area specific programme, operation flood, Integrated Rural Development programmeUNIT – III 11 HoursPresent Rural Development Programme: Pradhanmantri Gram Sadak Yojana, Indira Awaas Yojana, Tribal DevelopmentProgramme, National Rural Employment Guarantee Scheme, Mid-Day Meal Programme, National Drinking Water Missionand National Rural Health Mission, Recent Trends

Page 3232UNIT – IV 11 HoursBasic Needs of Rural India- Rural Housing –Present Position- Measures Needed -Rural Health- Present Position- MeasuresNeeded-Rural Education - Present Position- Measures Needed-Rural Roads –Present Position- Measures NeededTechnology for Rural Development, Recent Trends; Rural Development in the Current Five Year PlanReference Books:1) MathurBL: Rural Development and Cooperation2) RuddarDatt and KPM Sundharam: Indian Economy3) Vasant Desai: Rural Development in IndiaTHIRD YEAR B COM-SEMESTER: VIINTERDISCIPLINARY ELECTIVEINTRODUCTION TO ENGLISH LITERATURECourse Outline: This is a three credit course for one semester consisting of a total of forty five hours of teaching-learninginclusive of direct classroom teaching, library work, tutorial etc.Objectives: This course seeks to acquaint the students with forms and styles of literature through a study of a range ofdiverse texts AND familiarize students to the range and diversity of contemporary writing in EnglishUNIT-I: DRAMA 12 HoursGhashiram Kotwal- Vijay TendulkarUNIT-II: FICTION 11 HoursAnimal Farm-George OrwellUNIT-III: POETRY 12 Hoursa)The Road not Taken - Robert Frostb)Leisure - W. H. Daviesc)If - Rudyard Kiplingd)Where the Mind is without Fear - Rabindranath Tagoree)Daffodils - William Wordsworthf)The Tyger - William Blakeg)The Professor - Nissim Ezekielh)The Fable - Ralph Waldo Emersoni)The Bus - Arun Kolatkarj) Felling of the Banyan Tree - Dilip ChitreUNIT-IV: LITERARY TERMS 10 HoursGenre/ Poetry/ Epic/ Ballad/ Sonnet/ Elegy/ Figurative Language/ Drama/ Tragedy/ Comedy/ Plot/ Character/Protagonist/ Act/ Poetic Justice/ Fiction/ Novel/ Short Story/ Novella/ Narrative/ Allegory/ Essay/ Satire/ Irony/ Folklore.SUGGESTED ACTIVITIES:•Discussions•Library research and reference•Projects and presentations•Assignments•TutorialsTEACHING METHODOLOGY:•Lecture method combined with discussion•Use of Audio visual aids and internet resources•Supervising projects, presentations and items for self-studiesRECOMMENDING READING:1. Abrams, M. H. and Geoffrey Gait Harpham. A Handbook of Literary Terms. Cengage Learning. Indian Reprint. 2009.2. Babu, M. Sarat. Vijay Tendulkar's Ghashiram Kohval: A Reader's companion. New Delhi: Asia Book Club. 2008.3. http://en.wikipedia.org/wiki/Ghashiram Kotwal

4. Mills, Catriona. George Orwell's Animal Farm. Insight Publications Pty Ltd. Australia. 2011.5. Moran, Daniel. CliffsNotes on Orwell's Animal Farm. New York: Wiley Publishing, Inc.2000.6. Orwell, George. Animal Farm. Hermes Inc.: Kolkata. 2002.7. Sharma, Vinod Bala. Vijay Tendulkar's Ghashiram Kotwal: Critical Perspectives. Asia Book Club: New Delhi. 2001.8. Tendulkar, Vijay. Ghasiram Kotwal. Oxford University Press: Delhi. 2005.9. Wadikar, Shailaja B. Vijay Tendulkar A Pioneer Playwright. New Delhi: Atlantic Publishers and distributors. 2008.10. www.indianexpress.com/news/a-ghashiram-kotwal-for-our-time/203564/011. www.newspeakdictionarv.com/go-animal-farm.html12. www.scribd.com/doc/33059607/Ghashiram-Kotwal.13. www.shmoop.com/animal-farm/14. wmv.sparknotes.com/lit/animalfarm/themes.html

Page 3333THIRD YEAR B COM-SEMESTER: VIINTERDISCIPLINARY ELECTIVESTATISTICS FOR MARKET ANALYSISUNIT I: 11 hours Roleof Statistics in Marketing: Introduction -Meaning - Definition- Scope- Application of statistics and MarketingUNIT II: 12 hoursData Collection: Designing of good questionnaire and Determination of sample sizeUNIT III: 12 hoursProcessing and Analysis of Data: Field work, Data processing (Descriptive Statistics); Presentation and Data AnalysisUNIT IV: Project WorkReference Books:1. Marketing research an applied orientation By Naresh K Malhotra and Satybusan Das, Fifth Edition, Published byPearson Prentile Mali.2. Research Methodology, Concept and Cases. By Deepak Chawala and Dr. Neena sondhi Vikas Publication3. Marketing research, Text and Cases, By Rajndra Nargundkar, Third edition, published by Tata McGraw HillEducation Private limited.4. Marketing research By Zikmund and Babin, India Edition, Published by South Western Cengage Learning.Note:Note:The Syllabus of ‘BUSINESS MATHS –I, II, III & IV’ [Interdisciplinary Elective Courses] will be supplied in duecourse of time and it is not to be offered as of now